European Commission 22 December 2021, COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the Union

EUROPEAN COMMISSION Brussels, 22.12.2021 SWD(2021) 580 final COMMISSION STAFF WORKING DOCUMENT Subsidiarity Grid Accompanying the document Proposal for a Council Directive on ensuring a global minimum level of taxation for multinational groups in the Union {COM(2021) 823 final} Subsidiarity Grid 1.Can the Union act? What is the legal basis and competence of the Unions’ intended action? 1.