The Spanish Ministry of Finance is holding a second consultation on the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage), which will end on 31 May 2024. The second consultation focuses on certain regulations, including in relation to the scope of application, the determination of the taxable base, the application of the rules to certain sectors/activities such as insurance companies, information return and tax return requirements, and the management of the qualified domestic minimum top-up tax. After the second consultation is concluded, the legislation will be finalized...