Tax reform: Observations on the draft bill establishing a supplementary tax to ensure a global minimum level of taxation in multinational groups and large spanish groups

In liking with the interest that this topic has always triggered for the Fundación Impuestos y Competitividad, it has presented certain observations as part of the processing of this new regulation which transposes the European Directive on the subject.

As a result of the significance of this rule, the Fundación Impuestos y Competitividad has made a notable effort offering certain  considerations which are as broad and robust as possible and which it now shares given the interest that the matter triggers for its different social partners with a leading role in the field of taxation.