The application of a uniform call rate of 15% to the share of residual profit of multinational enterprises reallocated to Member States pursuant to [the Directive on implementation of the global agreement on re-allocation of taxing rights], provided that the OECD/G20 IF Pillar 1 Agreement has been successfully implemented by a critical mass of countries by 1 January 2025.”
The successful implementation of the OECD/G20 IF Pillar 1 Agreement at international level is suffering delays and is not guaranteed. It is necessary for the Commission and the Member States to regularly reassess the situation and, if appropriate, submit a legislative proposal to introduce a digital levy in the absence of progress on the implementation of the OECD/G20 IF Pillar 1 Agreement. In any case, such a legislative proposal should be tabled in the absence of the ratification of aa Multilateral Convention implementing Pillar 1 by a critical mass of countries by 31 December 2025. Such digital levy should then be considered an own resource of the Union.
Source European Parliament
