EU Minimum Corporate Tax Directive and EU Challenges Today
At the end of 2021, the European Commission (the EC) released a “Proposal for a council directive on ensuring a global minimum level of taxation for multinational groups in the Union”.
impact assessment
Regulatory Impact Assessment as an Obligation, Not a Right
According to the Organization for Economic Cooperation and Development and the European Commission, impact assessments should be the rule, not the exception. In other words, impact assessment should not be a right but a binding habit of the legislator.
