Austria, Romania and the Czech Republic Gazette Pillar Two Laws

On December 29, 2023 and December 30, 2023, Romania and the Czech Republic, and Austria (respectively) gazetted their Pillar 2 Laws.
South Korea Gazettes Amended Pillar Two Law

On December 31, 2023, Law 19928 was issued to amend the International Tax Adjustment Act to take account of a number of OECD amendments issued in the Administrative Guidance.
Slovakia, Slovenia, Croatia and Bulgaria Gazette Pillar Two Laws

Bulgaria, Croatia and Slovenia gazetted Pillar 2 laws on December 22, 2023, whilst Slovakia gazetted its Pillar 2 law on December 23, 2023,