Minimum corporate tax & low tax countries in Europe

[gnud]

I saw that virtually all European countries signed the minimum corporate tax pact, except Hungary, Estonia and Ireland (for now).

How will it be implemented in low tax countries like Andorra (currently 10%) and Bulgaria (10% + 5% dividend withholding)? Anyone has any reliable info?

 

[gnud]

Nevermind, it's just for companies with turnover in hundreds of millions ... and yes, all signatories will implement the 15% corporate tax, at least, but only for the big enterprises.