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On December 18, 2024, Cyprus published the law to implement the EU Minimum Tax Directive its its Official Gazette. This implements the IIR from December 31, 2023 and a UTPR and domestic minimum tax from December 31, 2024.
On 12 December 2024, the Cyprus House of Representatives voted to approve local legislation to implement Pillar 2. The Law will come into effect once it is published in the official Government Gazette.
On October 18, 2024, the Cypriot draft law to implement the EU Minimum Tax Directive was tabled in Parliament. The full version has recently been released.
On October 18, 2024, the Portuguese Parliament approved a law to introduce the EU Minimum Tax Directive into domestic legislation, whilst on October 16, 2024 and October 18, 2024 (respectively), the Bahamas and Cyprus tabled legislation in Parliament to implement Pillar Two.
On October 3, 2023, the Cyprus Ministry of Finance issued a draft law to implement the Pillar Two GloBE rules/EU Minimum Tax Directive. It is open for consultation until October 31, 2023.
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