AXA安盛：2023年税务透明度报告（英文版）

• The OECD Model Rules, published on Dec 20, 2021, have to date been completed by administrative guidance in 2022, 2023 and 2024. On Dec 16, 2022, the EU minimum tax Directive was issued. • France adopted the Directive and implemented it on December 21, 2023. Theses rules apply to the fiscal years beginning on or after Dec 31, 2023. • Accordingly, this new regulation is mandatory for AXA SA (the parent company of the AXA Group) starting January 1, 2024. The tax return for 2024 must be filed b