English Translation of the Danish Global Minimum Tax Law
English Translation of the Danish Global Minimum Tax Law
Austria GloBE Country Guide: Updated
The Austrian GloBE Country Guide has been updated for the Minimum Tax Law approved by Austria’s National Council on December 14, 2023.
Denmark Enacts Pillar 2 Law While Austria, Bulgaria, Germany & Malaysia Have Parliamentary Approval
Draft laws to implement the Pillar Two Globe rules have been passed by Parliaments in Austria, Bulgaria, Germany and Malaysia this week. Denmark has enacted its Minimum Tax Act.
English Translation of the Belgian Enacted Global Minimum Tax Law
English Translation of the Belgian Enacted Global Minimum Tax Law
English Translation of the Austrian Draft Global Minimum Tax Law Explanatory Notes
English Translation of the Austrian Explanatory Notes to the Draft Global Minimum Tax Law
EU Issues Commission Notice For Jurisdictions Delaying the IIR/UTPR
Today, the EU Commission published the Commission Notice to Elect to delay application of the IIR and UTPR under Article 50 of the Pillar Two Directive.
Belgian House of Representatives Adopted The Draft GloBE Law
On November 30, 2023, the Belgian House of Representatives adopted draft law 55K3678/2023 to implement the EU Minimum Tax Directive.
English Translation of Slovakia’s Global Minimum Tax Law
English Translation of Slovakia’s Global Minimum Tax Law
Slovakia’s GloBE Law Applies the EU’s IIR/UTPR Postponement Provision
Slovakia draft law was submitted to the National Council on December 4, 2023. It applies the derogation under Article 50(1) of the EU Minimum Tax Directive to postpone the application of the IIR/UTPR.
Hungary Becomes The First EU Member To Enact Pillar 2 Law
Act LXXXIV of 2023 on ‘Additional taxes ensuring a global minimum tax level and amending certain tax laws in connection with this’ was published in issue 171/2023 of the Hungarian Gazette.
