![]() Both aspects would ensure close alignment of BEFIT’s scope with the scope of the proposed Pillar Two directive.Ī broader scope would involve lowering the revenue threshold below EUR 750 million-making the legal framework more inclusive. Under this option, the threshold for a group of companies to fall under BEFIT would be set at EUR 750 million of consolidated annual global revenues and the definition of “a group of companies” would be aligned with the definition used in the proposal for an EU directive on Pillar Two. Option 1: Groups with consolidated global revenues of at least EUR 750 million ![]() The range of policy options would include the five key elements of the BEFIT system. ![]()
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