A Review of Changes in the OECDs Updated January 2025 GloBE Information Return
On January 15, 2025, the OECD issued an updated GloBE Information Return (GIR) and GIR XML Schema. In this article we look at the changes to the previous GIR.
North Macedonia Enacts Global Minimum Tax Law From January 1, 2024
On January 3, 2025 the Law on Global Minimum Corporate Income Tax was published in the Official Gazette to implement the EU Global Minimum Tax Directive.
