Gibraltar Issues Draft GloBE Law for a DMTT and IIR
On December 10, 2024, Gibraltar issued the Global Minimum Tax Bill 2024 to transpose the OECD Model Rules (and accompanying guidance) into domestic law.
GloBE Country Guide: Gibraltar
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Gibraltar for accounting periods beginning on or after December 31, 2023 (for the domestic top up tax) and December 31, 2024 (for the IIR). Updated for the draft legislation issued on December 10, 2024.
