Status | Enacted Law |
Law | Income Tax (Approved International Agreements) (Implementation) (OECD Pillar Two GloBE Model Rules) Regulations, 2024 issued on November 26, 2024 |
Effective Date | Financial years beginning on or after January 1, 2025 |
IIR | Yes (2025) |
UTPR | No |
QDMTT | Yes (2025) |
Filing Deadlines | Standard |
Safe Harbours | All transposed from the OECD Safe Harbour/Administrative Guidance (where relevant). |
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