Belgium Issues Draft Law to Implement the OECD Administrative Guidance
On March 6, 2024, the Belgian Government submitted a draft law to Parliament which includes provisions to amend the GloBE Law to implement aspects of the OECD Administrative Guidance.
Australia Issues Update on Global Minimum Tax
On March 7, 2024, the Australian Taxation Office provided an update on the implementation of Pillar Two.
UK GloBE Country Guide: 2024 Finance Update
Analysis of the implementation of the Pillar Two Global Minimum Tax rules in the UK on or after 31 December 2023. Updated for the 2024 Finance Act.
GloBE Country Guide: Thailand
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Thailand for accounting periods beginning on or after January 1, 2025. Updated for the Draft Law issued on March 1, 2024.
Thailand Issues Draft Pillar Two Legislation
On March 1, 2024, the Thai Revenue Department published an 18-page consultation paper on the implementation of Pillar Two. This includes draft legislation which includes, an IIR, UTPR and a domestic minimum tax.
Status of Pillar Two Implementation in the EU as at March 1, 2024
In this article, we look at the status of Pillar Two implementation in the EU, as at March 1, 2024, for jurisdictions that have not yet enacted domestic law to implement the EU Minimum Tax Directive.
English Translation of Greece’s Global Minimum Tax Law
English Translation of Greece’s Global Minimum Tax Law
UK Enacts 2024 Finance Act to Implement the OECD Administrative Guidance
On February 22, 2024, the UK enacted the 2024 Finance Act to domestically implement amendments provided in the OECD Administrative Guidance.
GloBE Country Guide: Greece
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Greece for accounting periods beginning on or after 31 December, 2023. Based on the draft law issued on February 22, 2024.
A Review of Greece’s Draft Pillar Two Law
On February 22, 2024, the Ministry of National Economy and Finance issued a draft law to implement the EU Global Minimum Tax Directive. In this article we review the draft law.
