OECD Issues a List of Jurisdictions with Qualified Status, New Administrative Guidance and Updates to the GIR
On January 15, 2025, the OECD issued a list of jurisdictions that have transitional qualified status, further Administrative Guidance on the application of the Article 9.1 transitional rules, and an updated GloBE Information Return and GIR XML Schema, as well as the GIR MCAA.
GloBE Country Guide: North Macedonia
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in North Macedonia for accounting periods beginning on or after January 1, 2024. Updated for the legislation enacted on January 3, 2025
South Korea Issues 2025 Amendments to its Global Minimum Tax Law
On December 31, 2024, Law No. 20612, was published to amend the International Tax Adjustment Act for the 2025 Tax Reform provisions. This includes some amendments to the Global Minimum Tax provisions.
