The Luxembourg government tabled several amendments (Amendments) to the legislative proposal (Draft Law) for transposition into domestic law of Council Directive 2022/25231 of 14 December 2022 on minimum taxation (Minimum Tax Directive). The Amendments aim to include certain clarifications and additional provisions that were agreed at the level of the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework through Agreed Administrative Guidance on the Global Anti-Base Erosion (GloBE) Model rules (Pillar Two) in February 2023 (February Guidance) 2 and July 2023 (July Guidance).3The Amendments also introduce certain options and safe harbor regimes in line with such Guidance. Executive summaryOn...