Luxembourg Parliament Approves Global Minimum Tax Amendment Law for OECD Administrative Guidance
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On December 19, 2024, Luxembourg’s Parliament approved a law to amend its Global Minimum Tax Law to implement aspects of the OECD Administrative Guidance.
Isle of Man Issues the Cessation Form for Pillar 2 Domestic Top-Up Tax
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The Isle of Man has issued a domestic top up tax cessation form for entities that are located in the Isle of Man that are intending to enter liquidation, dissolution or any other form of winding up, or otherwise cease to be located in the Isle of Man for DTUT purposes