English Translation of Greece’s Global Minimum Tax Law

English Translation of Greece’s Global Minimum Tax Law
UK Enacts 2024 Finance Act to Implement the OECD Administrative Guidance

On February 22, 2024, the UK enacted the 2024 Finance Act to domestically implement amendments provided in the OECD Administrative Guidance.
GloBE Country Guide: Greece

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

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

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.
South Africa Issues a Draft Law to Transpose the OECD GloBE Rules & Adopts an Ambulatory Approach

On February 21, 2024, the National Treasury and the South African Revenue Service issued the Draft Global Minimum Tax Bill and the Draft Global Minimum Tax Administration Bill.
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.
Malta Enacts EU Minimum Tax Directive With Art. 50 Postponement

On February 20, 2024, the Maltese Government issued Legal Notice 32 of 2024 which enacts the EU Minimum Tax Directive with the Article 50 postponement.
OECD Issues Final Rules for Amount B Under Pillar One

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.
Renegotiating Tax Stabilization Agreements For Pillar Two

In this article we look at the impact of Pillar Two on tax stabilization agreements, and the benefits of renegotiating agreements.