www.expansion.com/blogs/garrigues/2023/01/31/la-directiva-del-impuesto-minimo-del-15.html#page=1
Spain looks to enact 15% minimum global tax for large multinationals in the EU – Osborne Clarke | Osborne Clarke
www.expansion.com/blogs/garrigues/2024/01/16/el-impuesto-minimo-global-para-grandes.html#page=1
See also:
www.garrigues.com/es_ES/noticia/grandes-retos-planteara-directiva-tributacion-minima-empresas