GloBE Country Guide: South Africa
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in South Africa for accounting periods beginning on or after January 1, 2024, based on the Draft GMT Bill and the Draft GMT Administration Bill of February 21, 2024.
South Africa Issues a Draft Law to Transpose the OECD GloBE Rules & Adopts an Ambulatory Approach
On February 21, 2024, the National Treasury and the South African Revenue Service issued the Draft Global Minimum Tax Bill and the Draft Global Minimum Tax Administration Bill.
GloBE Country Guide: Malta
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Malta for accounting periods beginning on or after 31 December, 2023. Updated for Legal Notice 32 of 2024 of February 20, 2024.
Malta Enacts EU Minimum Tax Directive With Art. 50 Postponement
On February 20, 2024, the Maltese Government issued Legal Notice 32 of 2024 which enacts the EU Minimum Tax Directive with the Article 50 postponement.
OECD Issues Final Rules for Amount B Under Pillar One
On February 19, 2024, the OECD published its final report on Pillar One Amount B, aimed at providing a simplified and streamlined approach to the application of the arm’s length principle to baseline marketing and distribution activities.
Renegotiating Tax Stabilization Agreements For Pillar Two
In this article we look at the impact of Pillar Two on tax stabilization agreements, and the benefits of renegotiating agreements.
GloBE Country Guide: Estonia
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Estonia. Updated for the Draft Law of February 8, 2024.
Estonia Issues Draft Pillar 2 Law Including Art. 50 Postponement
On February 8, 2024, the Government approved the ‘Act supplementing the Tax Information Exchange Act, the Tax Organisation Act and the Income Tax Act’ which includes provisions to implement Article 50 of the EU Minimum Tax Directive.
English Translation of Estonia’s Global Minimum Tax Law
English Translation of Finland’s Global Minimum Tax Law
GloBE Country Guide: Lithuania
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Lithuania. Updated for the Draft Law of October 27, 2023.
