On 7 December 2023, the Danish parliament approved Bill L 5 for the implementation of the Pillar 2 global minimum tax (GloBE) rules in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). The measures of Bill L 5 cover members of a multinational group or a large national group with annual consolidated revenue of at least EUR 750 million in at least two of t…