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Australia Issues a Draft Instrument for IIR/UTPR/QDMTT Filing Exemptions

Romania Issues a Draft Law to Amend its Minimum Tax Act

Mauritius Enacts a QDMTT From July 1, 2025

IIRs and DMTTs that don’t yet Qualify Under the OECD August 2025 Update

Director of Indonesian Tax Authority Confirms Planned 2024 GloBE Implementation

The Director of International Taxation of the Directorate General of Taxes has confirmed Indonesia is planning to implement the Pillar Two GloBE Rules from 2024.

This is unlike Singapore which has delayed the implementation until 2025. 

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Picture of Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

Latest Articles

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Australia Issues a Draft Instrument for IIR/UTPR/QDMTT Filing Exemptions

August 27, 2025

On August 27, 2025, the Australian Taxation Office issued a draft legislative instrument (the ‘Taxation Administration (Exemptions from Requirement to Lodge Australian IIR/UTPR tax return and Australian DMT tax return) Determination 2025’). This outlines situations when entities within the scope of the Pillar 2 GloBE rules do not need to file an Australian DMT Return or an IIR/UTPR Return.

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Romania Issues a Draft Law to Amend its Minimum Tax Act

August 26, 2025

On August 20, 2025, the Romanian government issued a draft law for consultation. The law proposes amendments to various aspects of the Minimum Tax Act, including for the filing deadline for the designated filing entity nomination, transferable tax credits and the excess negative tax carry forward election.

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Pillar Two: Domestic Registration Requirements

August 12, 2025

Many jurisdictions will require GloBE registration for administrative purposes, however, the law issued to date has been inconsistent. We outline the GloBE registration obligations from the domestic legislation (enacted and draft) issued to date, with citations and links to relevant laws.

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The Impact of the Different ETR Calculation for Investment Funds

July 30, 2025

The Pillar Two effective tax rate (ETR) calculation for investment entities is similar to the standard ETR calculation, however, there is an important twist in that the top-up tax is adjusted for minority interests. There is no adjustment for minority interests under the standard ETR calculation. In this article we look at the impact of this.

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