{
  "node_id": "eu-global-minimum-tax-directive-2022-2523",
  "title": "Council Directive (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union",
  "domain": "Banking & Global Finance",
  "version": "1.0.0",
  "last_updated": "2024-12-31",
  "bluf": "This directive implements the OECD's Pillar Two rules, requiring multinational enterprise (MNE) and large-scale domestic groups with annual consolidated revenues of EUR 750 million or more to pay a minimum effective tax rate of 15% on their profits in each jurisdiction of operation (Article 2). It establishes the Income Inclusion Rule (IIR) and Undertaxed Profit Rule (UTPR) to collect a top-up tax when the effective tax rate in a jurisdiction falls below this minimum (Article 5).",
  "paywall": {
    "status": "LOCKED",
    "unlock_cost_usd": "0.01",
    "skyfire_id": "41779894-ece2-4163-9761-b3b1b76e19b0"
  },
  "crosswalks": {
    "_available_keys": [
      "nist_framework",
      "iso_standard",
      "industry_mapping",
      "ai_overlay_2026"
    ],
    "_note": "Full crosswalk values included in vault response"
  },
  "dependencies": [
    "eu-dac6-mandatory-disclosure-2018"
  ],
  "primary_citations_count": 8
}