European Commission 30 June 2023, REPORT FROM THE COMMISSION TO THE COUNCIL Progress Report on Pillar One

EUROPEAN COMMISSION Brussels, 30.6.2023 COM(2023) 377 final REPORT FROM THE COMMISSION TO THE COUNCIL Progress Report on Pillar One 1.Introduction The Global Anti-Base Erosion (GloBE) Model Rules concerning Pillar Two of the October 2021 statement of the Inclusive Framework on Base Erosion and Profit Shifting (IF on BEPS) 1 were approved on 14 December 2021 and released by the Organisation for