GloBE Country Guide: Slovakia

Slovakia flag

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Slovakia for accounting periods beginning on or after 31 December, 2023. Updated for Act No. 507/2023 of December 23, 2023.

GloBE Country Guide: Czech Republic

Czech Flag

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in the Czech Republic for accounting periods beginning on or after 31 December, 2023. Updated for Law 416/2023 published in the Official Gazette on December 29, 2023.

Treatment of R&D Tax Incentives under the Pillar 2 GloBE Rules

image showing 'an example of R&D'

Tax incentives for R&D are a common way for a jurisdiction to attract foreign direct investment (FDI).
In this article we look at the financial accounting, domestic tax and Pillar Two treatment of some of the key incentives offered including a deduction, capitalized treatment, a super deduction, tax credits and patent boxes or other similar arrangements.

GloBE Country Guide: Croatia

croatia flag

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Croatia for accounting periods beginning on or after 31 December, 2023. Updated for Law No 155/23, of December 22, 2023.

GloBE Country Guide: Slovenia

slovenia flag

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Slovenia for accounting periods beginning on or after 31 December, 2023.

GloBE Country Guide: Norway

Norway flag

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Norway for accounting periods beginning on or after 1 January 2024. Updated for Law 2024-01-12-1 of January 12, 2024.

GloBE Country Guide: Vietnam

Vietnams Flag

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Vietnam for accounting periods beginning on or after January 1, 2024.