France has unveiled its 2013 budget, which contains tax hikes for large companies on top of the controversial and much-discussed 75% top tax rate for individuals earning more than €1 million ($1.3 million), while Spain has also unveiled measures aimed at reviving its economy.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.