Pillar Two Elections Matrix Updated
Our Pillar 2 Jurisdictional Elections Matrix has been updated for the latest draft laws issued/amended, including the recent Czech update.
Sourcing the Japanese Pillar Two Law, Cabinet Order and Ministerial Ordinance to the OECD Model Rules
An article by article analysis that sources all of the articles of the Japanese Pillar Two Law, Cabinet Order and Ministerial Ordinance back to the OECD Model Rules, including notes where there are differences from the provisions in the Model Rules.
A Review of Japan’s Latest Pillar Two Ordinance
Japan has issued three pieces of legislation to implement the Pillar Two GloBE Rules. In this article we look at the final piece (to date) in Japan’s GloBE law – the Ministerial Ordinance.
GloBE Country Guide: Canada
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Canada for accounting periods beginning on or after 31 December, 2023.
A Review of Canada’s Draft GloBE Law
On August 4, 2023, Canada issued the draft Global Minimum Tax Act (the ‘draft law’) for consultation.
Key Aspects of Finland’s Draft GloBE Law
On August 15, 2023, the Finnish Ministry of Finance issued a draft law for the implementation of the EU Global Minimum Tax Directive
Pillar Two: AI-Powered Research Tool Updated for Latest Developments, and 100+ Languages
Our Pillar Two: AI-Powered Research Tool has been updated for the latest Pillar Two developments. Free access for members.
Vietnam Issues Draft Pillar 2 Resolution
On August 2, 2023, the Vietnamese government issued Draft Resolution No. 122/NQ-CP, the 2023 on the introduction of the GloBE rules in Vietnam.
Key Aspects of Luxembourg’s Draft GloBE Law
On 4 August 2023, the Luxembourg government issued Draft Law No. 8292 to implement the EU Global Minimum Tax Directive.
Bermuda Issues Consultation for a Corporate Income Tax
As a result of the international introduction of the Pillar Two GloBE rules, on August 8, 2023, the Government of Bermuda issued a Public Consultation on the Introduction of Corporate Income Tax in Bermuda.
