S.L. 123.212 чл. 1Citation, scope and commencement.

(1) The title of these regulations is the European

Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations.

(2) These regulations transpose the provisions of Council Directive (EU) 2022/2523 of 14 December 2022 laying down rules on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union.

(3) These regulations shall be deemed to have come into st force on 31 December 2023 and shall be applicable in respect of st fiscal years beginning from 31 December 2023.