GloBE Country Guide: Ireland
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.
Greek Bill To Implement GloBE Rules Presented to Council of Ministers
Yesterday, a Bill to implement the EU Minimum Tax Directive was considered by the Greek Council of Ministers. This includes an IIR and QDMTT from December 31, 2023 and a UTPR from December 31, 2024.
GloBE Country Guide: Romania
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
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
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
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
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
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.
Liechtenstein Gazettes Pillar Two Law
The Minimum Tax Act (to implement the EU Minimum Tax Directive) was published in the Official Gazette of Liechtenstein, No. 2023/484
GloBE Country Guide: Italy
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.
