Vietnam Issues Decision 3563/QD-BTC 2025 on Administrative Procedures for the Minimum Tax

On October 21, 2025, Vietnam released Decision 3563/QD-BTC 2025 on the Administrative Procedures for the Minimum Tax. This includes the final forms to be submitted for notification, registration and returns.
Guernsey Issues Guidance on Pillar 2 Registration

Guernsey has issued the Guernsey Pillar 2 Brief: Issue 1 which includes further detail on the registration process (the actual registration system is planned to be operational during the fourth quarter of 2025).