GloBE Country Guide: Ireland

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Ireland from 2024. Updated for the Finance (No. 2) Act 2023 of December 18, 2023.

GloBE Country Guide: Romania

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Romania for accounting periods beginning on or after 31 December, 2023. Updated for Law No. 431/2023 of December 29, 2023.

GloBE Country Guide: The Netherlands

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in the Netherlands from December 31, 2023. Updated for the Minimum Tax Act of December 27, 2023.

GloBE Country Guide: Finland

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Finland for accounting periods beginning on or after 31 December, 2023. Updated for the ‘Law on the Minimum Taxation for Corporations’ of December 28, 2023.

GloBE Country Guide: France

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in France for accounting periods beginning on or after 31 December, 2023. Updated for the French Finance Act published on December 30, 2023.

GloBE Country Guide: Bulgaria

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Bulgaria for accounting periods beginning on or after 31 December, 2023. Updated for the Law Amending the Corporate Income Tax Act on December 22, 2023.

GloBE Country Guide: Switzerland

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Switzerland from January 1, 2024. Updated for the Ordinance on the Minimum Taxation of Large Groups of December 22, 2024.

GloBE Country Guide: Italy

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Italy for accounting periods beginning on or after 31 December, 2023. Updated for Legislative Decree No. 209 of December 27, 2023.