Pillar Two – Domestic Implementation

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Taiwan Confirms No Pillar 2 Schedule, But An Increase To Its Domestic Minimum Tax Rate From 2024

Taiwan’s Ministry of Finance confirmed today there is no set schedule for the introduction of the Pillar 2 GloBE rules in Taiwan. Taiwan’s Ministry of Finance has previously stated it will prepare draft legislation for the government to increase Taiwan’s domestic minimum tax rate from 12% to 15%.
However, this creates a number of issues in terms of its interaction with the Pillar Two global minimum tax.

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GloBE Country Guide: Czech Republic

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in the Czech Republic for accounting periods beginning on or after 31 December, 2023. Updated for the August 2023 draft top-up tax act.

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