Impact assessments of Pillar 2 exclusions
Dear DG TAXud,
Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting documents which contain the following information:
Any impact assessment carried out or commissioned by DG TAXud since January 2024 in relation to alternative tax regimes applicable to U.S. corporations active in the EU.
I am specifically interested in any impact assessments of the exclusion of domestic and foreign profits of US-parented multinational groups from the scope of Pillar Two of the OECD-G20 global minimum corporate tax framework, or the implementation of a ‘side-by-side’ solution under which U.S. parented groups would be exempt from the Income Inclusion Rule (IIR) and Undertaxed Profits Rule.
Yours faithfully,
Alessandro Runci
via fausto pesci, 47, 00177, Rome, Italy
Dear Sir or Madam,
We hereby acknowledge the receipt of your request for access to documents
sent on 17/10/2025 and registered on 20/10/2025 under the case number
2025/5387.
We will handle your request within 15 working days as of the date of
registration. The time-limit expires on 10/11/2025. We will let you know
if we need to extend this time limit for additional 15 working days.
To find more information on how we process your personal data, please see
[1]the privacy statement.
Yours faithfully,
Directorate-General for Taxation and Customs Union - Access to Documents
European Commission
References
Visible links
1. https://ec.europa.eu/info/principles-and...
Hello,
We are writing concerning your request for access to Commission documents
registered on 20/10/2025 under case number 2025/5387.
We are currently working on your request. However, we have not yet been
able to gather all the elements necessary to carry out a full analysis of
your request. We will not be able to send you the reply within the
prescribed time limit expiring on 10/11/2025.
An extended time limit for more in-depth investigations is needed in order
to complete our assessment on the possibility for the public disclosure of
the documents requested.
Therefore, in line with Article 7(3) of [1]Regulation (EC) No 1049/2001,
we need to extend this time limit by 15 additional working days. The new
time limit expires on 01/12/2025.
We sincerely apologise for any inconvenience this may cause.
Kind regards,
TAXUD Access to documents
References
Visible links
1. https://eur-lex.europa.eu/legal-content/...
Hello,
Please find attached a message concerning your request for access to
Commission documents registered under the above case number 2025/5387.
We would be grateful if you could please acknowledge the receipt of this
message by return email.
Thank you in advance for your cooperation.
Kind regards,
TAXUD Access to Documents