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Director of Indonesian Tax Authority Confirms Planned 2024 GloBE Implementation

The Director of International Taxation of the Directorate General of Taxes has confirmed Indonesia is planning to implement the Pillar Two GloBE Rules from 2024.

This is unlike Singapore which has delayed the implementation until 2025. 

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Latest Articles

OECD Publishes September 2026 Pillar Two Guidance

On September 11, 2026, the OECD released a package of guidance and implementation materials that provides for the exclusion of Explicitly Conditional Taxes from Covered Taxes, clarifies the treatment of mismatched fiscal periods under the Qualified Domestic Minimum Top-up Tax Safe Harbour, updates the GloBE Information Return and establishes the detailed framework for full legislative reviews of domestic minimum tax rules.

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Uruguay Amends Fiscal Stability Compensation for its QDMTT

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Slovakia Approves Draft Pillar Two Amendments Implementing the New Tax-Incentive Safe Harbour

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Cyprus Consults on Amendments to its QDMTT

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