Spain's Ministry of Finance has launched a public consultation on the draft Royal Decree approving the supplementary tax regulations to guarantee an overall minimum level of taxation for multinational groups and large national groups, as well as certain other amendments. The regulations aim to facilitate the interpretation and application of the law for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022, which is pending approval in the Senate, and to incorporate certain interpretative criteria derived from the OECD administrative guidelines. The deadline for comments is 26 December 2024....