The Spanish Ministry of Finance released a public consultation document to explain the European Union (EU) Directive implementing the Pillar Two Global Minimum Tax rules.The document is not a draft tax law but rather a description of the structure of the EU Minimum Tax Directive provisions.The Spanish rules transposing the EU Minimum Tax Directive should be implemented before 31 December 2023.Comments on the public consultation document are due on 24 March 2023.Executive summary On 6 March 2023, the Spanish Ministry of Finance released a public consultation document regarding the transposition of the EU Directive implementing Pillar Two Global Minimum Tax...