Pillar Two Analysis:

Pillar Two – Domestic Implementation

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GloBE Country Guide: Gibraltar

Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Gibraltar for accounting periods beginning on or after December 31, 2023 (for the domestic top up tax) and December 31, 2024 (for the IIR). Updated for the draft legislation issued on December 10, 2024.

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