# Minimum level of taxation for multinational groups

European Parliament procedure 2021/0433(CNS) (CNS - Consultation procedure, 9th term, committee ECON). Stage: Procedure completed. 215 committee amendments tabled by 24 Members between 2022-03-30 and 2022-03-30.

## What the amendments focus on

This dossier concerns a minimum level of taxation for multinational groups. The amendments implement the OECD/G20 GloBE Model Rules, debating the minimum effective tax rate (with figures such as 15%, 21% and 25%) and the consolidated-revenue threshold (EUR 40 000 000 or EUR 750 000 000), the top-up tax, IIR and UTPR, a substance carve-out and de minimis exclusion, domestic top-up tax options, a review clause, and information-return filing.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Claude GRUFFAT | France | Verts/ALE | 80 | https://amendeu.com/md/meps/204420.md |
| José GUSMÃO | Portugal | GUE/NGL | 40 | https://amendeu.com/md/meps/88715.md |
| Manon AUBRY | France | GUE/NGL | 40 | https://amendeu.com/md/meps/197533.md |
| Martin SCHIRDEWAN | Germany | GUE/NGL | 40 | https://amendeu.com/md/meps/190517.md |
| Markus FERBER | Germany | PPE | 32 | https://amendeu.com/md/meps/1917.md |
| Eugen JURZYCA | Slovakia | ECR | 23 | https://amendeu.com/md/meps/197767.md |
| Lídia PEREIRA | Portugal | PPE | 13 | https://amendeu.com/md/meps/197738.md |
| Luděk NIEDERMAYER | Czechia | PPE | 12 | https://amendeu.com/md/meps/124701.md |
| Martin HLAVÁČEK | Czechia | RE | 5 | https://amendeu.com/md/meps/197526.md |
| Ondřej KOVAŘÍK | Czechia | PfE | 5 | https://amendeu.com/md/meps/118949.md |
| Fabio Massimo CASTALDO | Italy | RE | 5 | https://amendeu.com/md/meps/124812.md |
| Aurore LALUCQ | France | S&D | 4 | https://amendeu.com/md/meps/197697.md |
| Pedro MARQUES | Portugal | S&D | 3 | https://amendeu.com/md/meps/197634.md |
| Pedro SILVA PEREIRA | Portugal | S&D | 3 | https://amendeu.com/md/meps/124747.md |
| Jonás FERNÁNDEZ | Spain | S&D | 3 | https://amendeu.com/md/meps/125046.md |

## Official source documents

- PE730.002: https://www.europarl.europa.eu/doceo/document/ECON-AM-730002_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2021-0433-CNS · machine-readable: https://amendeu.com/data/dossiers/2021-0433-CNS.json

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Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2021-0433-CNS
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