Author: Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

GloBE Country Guide: Finland

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Finland for accounting periods beginning on or after 31 December, 2023. Updated for the ‘Law on the Minimum Taxation for Corporations’ of December 28, 2023.

GloBE Country Guide: France

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in France for accounting periods beginning on or after 31 December, 2023. Updated for the French Finance Act published on December 30, 2023.

GloBE Country Guide: Bulgaria

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Bulgaria for accounting periods beginning on or after 31 December, 2023. Updated for the Law Amending the Corporate Income Tax Act on December 22, 2023.

GloBE Country Guide: Switzerland

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Switzerland from January 1, 2024. Updated for the Ordinance on the Minimum Taxation of Large Groups of December 22, 2024.

GloBE Country Guide: Italy

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Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Italy for accounting periods beginning on or after 31 December, 2023. Updated for Legislative Decree No. 209 of December 27, 2023.

South Korea Gazettes Amended Pillar Two Law

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On December 31, 2023, Law 19928 was issued to amend the International Tax Adjustment Act to take account of a number of OECD amendments issued in the Administrative Guidance.