English Translation of the Malaysian Enacted Global Minimum Tax Law
English Translation of the Malaysian Draft Global Minimum Tax Law
GloBE Country Guide: Malaysia
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Malaysia for accounting periods beginning on or after January 1, 2025. Updated for the law approved by Parliament on December 13, 2023.
OECD Administrative Guidance Includes Additional Blended CFC Provisions
The December 2023 OECD Administrative Guidance provides additional information on the application of the Blended CFC rules.
OECD Administrative Guidance Addresses Year End Mismatches and Consolidated Revenue
The December 2023 OECD Administrative Guidance provides additional information on Year End Mismatches and identifying Consolidated Revenue.
Additional Information on the CbCR Safe Harbour in the OECD Administrative Guidance
The December 2023 OECD Administrative Guidance provides additional information on the application of the Transitional CbCR Safe Harbour in a number of areas.
OECD Guidance Includes Details of the Simplified Calculation Safe Harbour for NMCEs
The December 2023 OECD Administrative Guidance provides further information on the NMCE Simplified Calculations (for the Simplified Calculations Safe Harbour).
Purchase Accounting Adjustments and the CbCR Safe Harbour
The December 2023 Administrative Guidance provides more guidance on whether purchase accounting adjustments also need to be removed from Qualified Financial Statements for the purposes of the Transitional CbC Safe Harbour.
OECD Issues New Administrative Guidance
Today, the OECD issued their Third Set of Administrative Guidance on the Pillar Two GloBE Rules.
GloBE Country Guide: Denmark
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Denmark for accounting periods beginning on or after 31 December, 2023. Updated for the final law enacted on December 12, 2023 and the Draft Law of April 30, 2024.
English Translation of the Danish Global Minimum Tax Law
English Translation of the Danish Global Minimum Tax Law
