Brussels, 22 December 2021 – the European Commission published the directive implementing the global rules on a minimum effective tax rate of 15%. The American Chamber of Commerce to the EU (AmCham EU) believes the directive should be fully aligned with the international agreement and consistently applied across the EU.
Minimum tax: Consistent implementation will be critical
Brussels, 22 December 2021 – the European Commission published the directive implementing the global rules on a minimum effective tax rate of 15%. The American Chamber of Commerce to the EU (AmCham EU) believes the directive should be fully aligned with the international agreement and consistently applied across the EU.
Will Morris, Chair, Tax Committee, AmCham EU, said: ‘We welcome the Commission's desire to create a consistent and harmonised minimum tax across the EU. However, we believe it is very important for business to be involved in designing the implementing structure of these rules in order to ensure that complexity in the rules is reduced wherever possible to help both administration by tax authorities and compliance by taxpayers.’ He went on to say: ‘Sufficient time should be allowed to ensure a globally consistent implementation to avoid any discrepancies between the OECD operating rules and the directive.’
Related items
:focal())
Position Paper
31 Mar 2026
Administrative cooperation for a simplified tax environment
The evaluation of the Directive on Administrative Cooperation (DAC) 1-9 can help enhance tax transparency, improve the Single Market and boost Europe’s competitiveness by decluttering tax policy. By ensuring that DAC includes fixed standards and mandating greater transparency for DAC data, lawmakers can improve its functionality. Likewise, by exempting Pillar 2 companies (including those subject to the ‘side-by-side’ safe harbour) from DAC 6 and revisiting the administrative requirements and outcomes of reporting under DAC 6, the Anti-Tax Avoidance Directive (ATAD), the Pillar 2 Directive and the Public Country by Country Reporting (pCbCR) Directive, lawmakers can minimise additional costs for companies and tax authorities alike while maintaining the integrity of the tax system.
Position Paper
18 Feb 2026
Harmonising electronic invoicing in the EU
The EU’s e-invoicing landscape is increasingly fragmented, with Member States imposing divergent formats, extra data fields, inconsistent definitions, validation rules and implementation timelines that drive up compliance costs – especially for SMEs – and undermine the Single Market.
Reforming the EU’s e-invoicing landscape is vital to deliver upon the vast simplification potential of VAT in the Digital Age (ViDA) and the Public Procurement Directive revision.
Learn more about why the EU should establish a harmonised, interoperable EU framework for B2G and B2B e-invoicing by mandating the use of a common standard and limited variety of syntaxes, establishing common transmission methods and supporting efficient implementation.
News
28 Oct 2025
Shaping effective investment screening frameworks with the CELIS Institute
On Thursday, 24 October, Andrew Hill, Senior Policy Adviser, AmCham EU represented the organisation by speaking at the Conference on Foreign Investment Screening, hosted by the CELIS Institute.The discussion focused on the evolving landscape of investment screening in Europe and ways to ensure that the Foreign Investment Screening Regulation best supports Europe’s security. It also highlighted the importance of honing investment screening towards the most risky investments, while creating optimal pathways for cooperation between agencies. Panellists also highlighted the growing need for transatlantic cooperation, the drive toward transparent screening mechanisms and the development of investment screening as a practice, and the future of investment screening in view of economic security.
Policy priorities
Insights and advocacy driving Europe’s policy agenda. Our priorities support growth, innovation and a stronger transatlantic economy.
Membership
Connecting business and policymakers to strengthen the voice of American companies in Europe.