EU Global Minimum Tax Directive and Investment Fund Structures


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Aug 30 2023 19 mins   1

In this podcast, Andrew Quinn and David Burke discuss the EU Global Minimum Tax Directive which comes into force across the EU on 31 December 2023 and implements the OECD Pillar Two Rules.  They explain how the Directive will impose a 15% global minimum tax on certain large groups which contain an EU entity, by charging the EU entity with additional tax in respect of low taxed profits of group entities elsewhere in the world.  They discuss the draft legislation published in Ireland and consider the potential impact on certain investment fund structures.

To listen to this episode and others from the Tax & Coffee EU & International Tax Podcast series, visit https://maples.com/eu-and-international-tax

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Speakers:

Andrew Quinn | Partner | +353 1 619 2038 | [email protected] | View Bio

Andrew Quinn, Head of Tax at Maples Group, and his colleagues in our Irish and Luxembourg legal tax teams share insights on key EU and international tax developments relevant to business and the investment funds industry.

David Burke | Of Counsel | +353 1 619 2779 | [email protected] | View Bio

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Maples Group Tax Legal Services

The Maples Group Tax Group advises leading companies, banks and investment firms on tax matters from our Irish and Luxembourg law firms. We advise our clients on Irish, Luxembourg, EU and international tax and we are supported by a large tax compliance team.

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