English Translation of the Austrian Global Minimum Tax Law

In today’s 2023 Spring Budget, the UK government confirmed that it will include the Pillar Two Global Minimum Tax in the Spring Finance Bill 2023. 

Today the OECD has issued the Agreed Administrative Guidance for the Pillar Two GloBE Rules. This is the final part of the implementation framework for the GloBE Rules.

On December 31, 2022 the first domestic law was enacted to give effect to the Pillar Two GloBE rules from January 1, 2024. Read more.

In this report we take a systems-based approach to the Pillar Two GloBE rules and look at the impact on MNEs ERP and data gathering systems and the approach to undertaking a tax data mapping exercise.

In this report we take a systems-based approach to the Pillar Two GloBE rules and look at the impact on MNEs ERP and data gathering systems and the approach to undertaking a tax data mapping exercise.

In this analysis we look at the key corporate tax incentives and assess their potential FDI impact taking into account the Pillar Two GloBE Rules.