Pillar II in Luxembourg: What Investment Funds Need to Know
By EsqSocial Corporation 10/04/25
The implementation of the Organisation for Economic Co-operation and Development’s (OECD’s) Pillar II rules in Europe, and in the Luxembourg law on 22 December 2023 (the Pillar II Law) in particular, has been a major development in international taxation, introducing a minimum 15% effective tax rate for large multinational groups....
By: Goodwin