Swiss Federal Council Issues Amended Minimum Tax Ordinance for the IIR
On November 20, 2024, the Swiss Federal Council issued the amended Minimum Tax Ordinance to provide for the IIR from January 1, 2025.
Cypriot GMT Law Tabled in Parliament Includes Detailed QDMTT Provisions
On October 18, 2024, the Cypriot draft law to implement the EU Minimum Tax Directive was tabled in Parliament. The full version has recently been released.