Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union was published in the Official Journal of the European Union on 22 December 2022. The Directive provides for the implementation of the OECD's Pillar 2 global minimum tax (GloBE) rules in the EU, including the income …