GloBE Country Guide: Greece

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Greece for accounting periods beginning on or after 31 December, 2023. Based on the draft law issued on February 22, 2024.

A Review of Greece’s Draft Pillar Two Law

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On February 22, 2024, the Ministry of National Economy and Finance issued a draft law to implement the EU Global Minimum Tax Directive. In this article we review the draft law.

GloBE Country Guide: South Africa

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in South Africa for accounting periods beginning on or after January 1, 2024, based on the Draft GMT Bill and the Draft GMT Administration Bill of February 21, 2024.

GloBE Country Guide: Malta

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Malta for accounting periods beginning on or after 31 December, 2023. Updated for Legal Notice 32 of 2024 of February 20, 2024.

OECD Issues Final Rules for Amount B Under Pillar One

Amount B

On February 19, 2024, the OECD published its final report on Pillar One Amount B, aimed at providing a simplified and streamlined approach to the application of the arm’s length principle to baseline marketing and distribution activities.