GloBE Country Guide: Romania
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Romania for accounting periods beginning on or after 31 December, 2023. Updated for Law No. 431/2023 of December 29, 2023.
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Romania for accounting periods beginning on or after 31 December, 2023. Updated for Law No. 431/2023 of December 29, 2023.
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in the Netherlands from December 31, 2023. Updated for the Minimum Tax Act of December 27, 2023.
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Finland for accounting periods beginning on or after 31 December, 2023. Updated for the ‘Law on the Minimum Taxation for Corporations’ of December 28, 2023.
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in France for accounting periods beginning on or after 31 December, 2023. Updated for the French Finance Act published on December 30, 2023.
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Bulgaria for accounting periods beginning on or after 31 December, 2023. Updated for the Law Amending the Corporate Income Tax Act on December 22, 2023.
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Switzerland from January 1, 2024. Updated for the Ordinance on the Minimum Taxation of Large Groups of December 22, 2024.
The Minimum Tax Act (to implement the EU Minimum Tax Directive) was published in the Official Gazette of Liechtenstein, No. 2023/484
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Italy for accounting periods beginning on or after 31 December, 2023. Updated for Legislative Decree No. 209 of December 27, 2023.
On December 29, 2023 and December 30, 2023, Romania and the Czech Republic, and Austria (respectively) gazetted their Pillar 2 Laws.
On December 31, 2023, Law 19928 was issued to amend the International Tax Adjustment Act to take account of a number of OECD amendments issued in the Administrative Guidance.
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