EU Pillar 2 Carveout for Shipping Income Challenged
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EU Pillar 2 Carveout for Shipping Income Challenged
A company has filed an application with the General Court of the European Union contesting the validity of the EU global minimum tax directive’s international shipping income exemption. A summary of the application that was published on May 8 argued that the court should annul the exclusion under Council Directive (EU) 2022/2523 and order the Council of the European Union to cover the costs of the procedure.
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