Hungary GloBE Registration Form Available for Submission
In December 2024, updated instructions were provided and the form is now available via the Tax Authority e-services website.
Kuwait Issues a Draft Law to Introduce a Domestic Top-Up Tax from 2025
On December 9, 2024, the Kuwaiti Ministry of Finance issued a draft law that includes a 15% domestic minimum top-up tax (DMTT) as part of its overhaul of the Business Profits Tax Regime.
GloBE Country Guide: Kuwait
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Kuwait for accounting periods beginning on or after January 1, 2025. Updated for the draft legislation issued by the Ministry of Finance on December 9, 2024.
