{"id":3293,"date":"2026-03-19T08:20:18","date_gmt":"2026-03-19T07:20:18","guid":{"rendered":"https:\/\/xn--k2a-raunovodstvo-x7b.si\/?post_type=novica&#038;p=3293"},"modified":"2026-03-11T15:20:48","modified_gmt":"2026-03-11T14:20:48","slug":"global-minimum-tax-new-rules-for-large-corporate-groups","status":"publish","type":"novica","link":"https:\/\/staging.xn--k2a-raunovodstvo-x7b.si\/en\/novica\/global-minimum-tax-new-rules-for-large-corporate-groups\/","title":{"rendered":"Global Minimum Tax: New Rules for Large Corporate Groups"},"content":{"rendered":"<p data-start=\"4463\" data-end=\"4589\">The European Union has adopted rules implementing the <strong data-start=\"4517\" data-end=\"4539\">global minimum tax<\/strong>, based on the OECD\u2019s international tax agreement.<\/p>\n<p data-start=\"4591\" data-end=\"4712\">The rules aim to ensure that multinational companies pay at least <strong data-start=\"4657\" data-end=\"4678\">15% corporate tax<\/strong> regardless of where they operate.<\/p>\n<p data-start=\"4714\" data-end=\"4749\">The framework primarily applies to:<\/p>\n<ul data-start=\"4750\" data-end=\"4879\">\n<li data-section-id=\"k52j6q\" data-start=\"4750\" data-end=\"4779\">\n<p data-start=\"4752\" data-end=\"4779\">large multinational groups,<\/p>\n<\/li>\n<li data-section-id=\"g2g3kp\" data-start=\"4780\" data-end=\"4828\">\n<p data-start=\"4782\" data-end=\"4828\">companies operating in multiple jurisdictions,<\/p>\n<\/li>\n<li data-section-id=\"jcsba\" data-start=\"4829\" data-end=\"4879\">\n<p data-start=\"4831\" data-end=\"4879\">entities with significant consolidated revenues.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4881\" data-end=\"5018\">Tax administrations, including <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">FURS<\/span><\/span>, are responsible for implementing these rules at the national level.<\/p>\n<p data-start=\"5020\" data-end=\"5116\">\u27a1\ufe0f <strong data-start=\"5023\" data-end=\"5049\">Practical implication:<\/strong> The new rules may influence corporate structures and tax planning.<\/p>\n<p data-start=\"5118\" data-end=\"5220\"><strong data-start=\"5118\" data-end=\"5126\">CTA:<\/strong><br data-start=\"5126\" data-end=\"5129\" \/>\ud83d\udc49 <em data-start=\"5132\" data-end=\"5220\">We can help you understand how the global minimum tax may impact your group structure.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The European Union has adopted rules implementing the global minimum tax, based on the OECD\u2019s international tax agreement. The rules aim to ensure that multinational companies pay at least 15% corporate tax regardless of where they operate. The framework primarily applies to: large multinational groups, companies operating in multiple jurisdictions, entities with significant consolidated revenues. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","class_list":["post-3293","novica","type-novica","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Global Minimum Tax: New Rules for Large Corporate Groups | K2A ra\u010dunovodstvo<\/title>\n<meta name=\"description\" content=\"The EU is implementing a global minimum corporate tax rate of 15%\" \/>\n<meta name=\"robots\" content=\"noindex, nofollow\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Global Minimum Tax: New Rules for Large Corporate Groups | K2A ra\u010dunovodstvo\" \/>\n<meta property=\"og:description\" content=\"The EU is implementing a global minimum corporate tax rate of 15%\" \/>\n<meta property=\"og:url\" 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