{
  "node_id": "eu-minimum-tax-directive-2022-2523-pillar2",
  "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": "Tax & Transfer Pricing",
  "version": "1.0.1",
  "last_updated": "2026-04-30",
  "bluf": "This Directive establishes a global minimum tax regime requiring multinational enterprise (MNE) groups and large-scale domestic groups with consolidated revenue of at least EUR 750 000 000 to pay a minimum effective tax rate of 15% in each jurisdiction where they operate, applying the Income Inclusion Rule (IIR) and Undertaxed Profit Rule (UTPR) as set out in Article 3 and Article 4.",
  "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-anti-tax-avoidance-directive-atad-2016-1164",
    "eu-dac7-digital-platform-reporting-2021-514",
    "eu-public-cbcr-directive-2021-2101-tax-transparency"
  ],
  "primary_citations_count": 5
}