Publications

Back

In December 2021, the EU Commission put forward a proposal for a Directive to introduce a global minimum tax of 15 % in all Member States. The Directive’s basis is the OECD Inclusive Framework Agreement of 8 October 2021, where more than 130 countries agreed on common minimum tax rules. Although AK favours much stricter corporate tax rules in principle, it recognizes the Agreement as an important step towards more tax justice. However, this must be followed by further steps.

 

In this position paper on the EU Commission’s proposal, AK demands to establish an option for Member States to adjust key parameters, such as the level of the minimum tax rate after a transition period without amending the Directive, whereby the starting level may not be undercut in the process. Furthermore, AK demands deletion without replacement of the option to introduce a domestic top-up tax, as it thwarts the intended effects of the minimum tax.

If you have any questions, please do not hesitate to contact us

Dominik Bernhofer

Contact by email

Martin Saringer

Contact by email

Petra Völkerer (Brussels office)

Contact by email