April 8, 2025 – oecdpillars.com

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Domestic Approaches to Including the Initial Phase of International Activity Exemption for QDMTT Purposes

IIRs and DMTTs that don’t yet Qualify Under the OECD March 2025 Update

Belgium Issues its QDMTT Return

Japan Enacts Law for QDMTT and UTPR from April 1, 2026

Om March 31, 2025, the Law to Partially Amend the Income Tax Act was published in the Official Gazette. This implements the UTPR and QDMTT from April 1, 2026.

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