English Translation of the Cyprus Draft Global Minimum Tax Law
English Translation of the Cyprus Draft Global Minimum Tax Law
English Translation of the Bulgarian Global Minimum Tax Law
English Translation of the Bulgarian Global Minimum Tax Law
English Translation of the Austrian Global Minimum Tax Law
English Translation of the Austrian Global Minimum Tax Law
Hungary Approves and Updates its GloBE Law
On November 21, 2023, the draft law to implement the EU Minimum Tax Directive was approved by the Hungarian Parliament. It was sent to the Hungarian President today for signature.
GloBE Country Guide: Luxembourg – Updated
Analysis of the implementation of the Pillar Two GloBE rules in Luxembourg, updated for amendments to the draft law on November 13, 2023.
A Review of Belgium’s Draft Pillar Two Law
On November 13, 2023, draft law No. 55K3678 to implement the EU Minimum Tax Directive was sent to the Belgian Parliament.
Luxembourg Updates its Draft GloBE Law for OECD Administrative Guidance
On November 13, 2023, the Luxembourg Government issued amendments to update its draft law implementing the EU Minimum Tax Directive (Law 8292 issued on August 4, 2023).
Bermuda Issues Draft Corporate Income Tax Law
On November 15, 2023, Bermuda issued draft corporate income tax legislation as part of a third consultation on enacting a new 15% corporate income tax from January 1, 2025.
Sourcing the South Korean Pillar Two Law to the OECD Model Rules
An article by article analysis that sources all of the articles of the South Korean Pillar Two legislation (the original Law, Amended Law and Amended Enforcement Decree) back to the OECD Model Rules.
GloBE Country Guide – Germany: Updated
Analysis of the implementation of the EU Global Minimum Tax Directive in Germany, taking account of the changes made in the recent draft law, approved by the Bundestag on November 10, 2023.
