GloBE Country Guides: Summary

Detailed, Country-Specific Analysis of Legislation to Implement the Pillar Two GloBE Rules

Summary: Current Legislation (Draft or Enacted)

For all jurisdictional developments, including non-legislative proposals and consultations, see Domestic GloBE Implementation.

Country GloBE Country GuideSubstantive Enactment for Tax Accounting?LegislationIIRUTPRQDMTTSafe HarboursAnalysis
AustriaAustria: GloBE Country GuideYes On December 30, 2023, the Austrian Federal Law Gazette No. 187/2023 published the Minimum Taxation Reform Act to implement the EU Minimum Tax Directive from January 1, 2024.

On December 14, 2023, the Austrian National Council passed the Draft Pillar Two Law.

On October 3, 2023, the Austrian Federal Ministry of Finance issued the ‘Federal law enacting the Federal Act to Ensure a Global Minimum Taxation for Groups of Companies’ to implement the Pillar Two GloBE rules/EU Minimum Tax Directive.
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR Safe Harbour, QDMTT Safe Harbour, Transitional UTPR Safe Harbour; and the Simplified calculation for Non-Material Constituent Entities Safe HarbourA Review of Austria’s Draft Pillar Two Law
BelgiumBelgium: GloBE Country GuideYes On December 28, 2023, the Belgian Official Gazette published the ‘Act on the introduction of a minimum tax for multinational enterprise groups and large domestic groups’ to implement the EU Minimum Tax Directive from January 1, 2024.

On November 30, 2023, the Belgian House of Representatives adopted the draft law No. 55K3678 to implement the EU Minimum Tax Directive. The law will be enacted after it has been promulgated by the King and published in the official journal.
The draft law was passed with no amendments.

On November 13, 2023, draft law No. 55K3678 to implement the EU Minimum Tax Directive was sent to the Belgian Parliament.
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR Safe HarbourA Review of Belgium’s Draft Pillar Two Law
BulgariaBulgaria: GloBE Country GuideYesOn December 22, 2023, the Law Amending the Corporate Income Tax Act (to implement the EU Minimum Tax Directive), was published in Issue 106 of the Official Gazette.

On December 13, 2023, the Bulgarian Parliament approved the amendments to the Corporate Income Tax Act to implement the Pillar 2 GloBE rules.

On September 26, 2023, the Bulgarian Ministry of Finance issued a draft law for the implementation of the EU Global Minimum Tax Directive.
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR Safe Harbour and Non-Material Constituent Entity Safe HarbourA Review of Bulgaria’s Draft Pillar Two Law
Canada Canada: GloBE Country GuideNo (When tabled for first reading if a majority government, otherwise after the third reading in the House of Commons)Draft Global Minimum Tax ActYes (Accounting periods beginning on or after December 31, 2023)Planned for accounting periods beginning on or after December 31, 2024.Yes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR and QDMTT Safe HarboursA Review of Canada’s Draft GloBE Law
CroatiaCroatia: GloBE Country GuideYes On December 22, 2023, Law No 155/23, to implement the EU Minimum Tax Directive, was published in the Official Gazette.

On November 30, 2023, the Croatian government sent a draft bill to Parliament to implement the Pillar Two GloBE rules.
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR Safe Harbour
CyprusCyprus: GloBE Country GuideNo (After approval by Parliament)On October 3, 2023, the Cyprus Ministry of Finance issued the ‘Ensuring a Global Minimum Level of Taxation of Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union Law of 2023’ to implement the Pillar Two GloBE rules/EU Minimum Tax Directive.Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)From January 1, 2025To be provided by Ministerial DecreeA Review of Cyprus’s Draft Pillar Two Law
Czech Republic Czech Republic: GloBE Country GuideYes On December 29, 2023, Law 416/2023, to implement the EU Minimum Tax Directive, was published in the Czech Official Gazette.

Draft Top-Up Tax Act of December 1, 2023
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – CbCR Safe Harbour, QDMTT Safe Harbour and the Transitional UTPR Safe HarbourA Review of the Czech Draft Top-Up Tax Act
DenmarkDenmark: GloBE Country GuideYesThe Danish Minimum Taxation Act was enacted as Law No. 1535 of December 12, 2023. 

On June 23, 2023, the Danish Ministry of Taxation issued the Draft Minimum Tax Act
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – CbCR Safe Harbour, QDMTT Safe Harbour + Transitional UTPR Safe HarbourA Review of the Danish Draft Minimum Tax Act
EstoniaEstonia: GloBE Country GuideNo (After approval by Parliament)On February 8, 2024, the Government approved the ‘Act supplementing the Tax Information Exchange Act, the Tax Organisation Act and the Income Tax Act’ which includes provisions to implement Article 50 of the EU Minimum Tax Directive.Article 50 PostponementArticle 50 PostponementNoNo
EUOn December 22, 2022 the EU Global Minimum Tax Directive was published in the EU official journal as Council Directive (EU) 2022/2523 of 14 December 2022.Yes (Accounting periods beginning from December 31, 2023)Yes (Accounting periods beginning from December 31, 2024)Optional for Member StatesApplies OECD Safe Harbours GuidanceReview of the Draft EU Pillar Two Directive

Full Steam Ahead For EU Pillar Two Implementation
FinlandFinland: GloBE Country GuideYesOn December 28, 2023, the Finnish President approved the ‘Law on the Minimum Taxation for Corporations’,  which implements the EU Minimum Tax Directive.

On August 15, 2023, the Finnish Ministry of Finance issued a draft law for the implementation of the EU Global Minimum Tax Directive
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Transitional CbCR Safe HarbourKey Aspects of Finland’s Draft GloBE Law
FranceFrance: GloBE Country GuideYes On December 30, 2023, the French Official Gazette published the 2024 Finance Act. This includes provisions to enact the EU Minimum Tax Directive. 

Article 4 of the French 2024 Finance Bill (published on September 27, 2023) includes provisions to implement the EU Global Minimum Tax Directive.
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR Safe Harbour, QDMTT Safe Harbour and the Transitional UTPR Safe HarbourA Review of France’s Draft Pillar Two Law
GermanyGermany: GloBE Country GuideYesOn December 27, 2023, Germany’s law to implement the Pillar 2 GloBE Rules/EU Minimum Tax Directive was published in the Federal Law Gazette.

On December 15, 2023, the Bundesrat (Germany’s Upper House of parliament) passed the Global Minimum Tax Act. It requires Presidential approval for enactment.

On November 10, 2023, the Bundestag (Lower House) approved the German draft law to implement the EU Minimum Tax Directive.
Yes (Accounting Periods beginning after December 30, 2023)Yes (Accounting Periods beginning after December 30, 2024)Yes (Accounting Periods beginning after December 30, 2023)Yes (CbCR Safe Harbour, Simplified Calculation Safe Harbour, Transitional UTPR Safe Harbour & the QDMTT Safe Harbour)Germany Approves and Updates its GloBE Law

Amendments to Germany’s Pillar 2 Regime in the Updated Draft Law

Germany Publishes Draft Global Minimum Tax Legislation
HungaryHungary: GloBE Country GuideYesOn November 30, 2023, Act LXXXIV of 2023 on ‘Additional taxes ensuring a global minimum tax level and amending certain tax laws in connection with this’ was published in issue 171/2023 of the Hungarian Gazette.Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR Safe Harbour and the QDMTT Safe HarbourA Review of Hungary’s Draft Pillar Two Law
IndonesiaNo (Approval by the President and Parliament given but awaiting detailed requirements)On December 20, 2022, Indonesia issued Government Regulation No. 55/2022 on the Adjustment of Regulations in the Field of Income Tax.

This included reference to the implementation of a global minimum tax in Indonesia as well a a desire to implement Pillar One.
Awaiting RegulationsAwaiting RegulationsAwaiting RegulationsAwaiting RegulationsIndonesian Regulation Signals Global Minimum Tax Implementation
Ireland Ireland: GloBE Country GuideYesOn December 18, 2023, the Irish President enacted the Finance (No. 2) Act 2023 (Act 39 of 2023) to implement the EU Minimum Tax Directive.

On October 19, 2023, the Irish Ministry of Finance released the Finance (No. 2) Bill 2023. This inserts a new Part 4A into the Taxes Consolidation Act, 1997 to implement the Pillar Two GloBE rules/EU Minimum Tax Directive.

On July 27, 2023, Ireland issued its Second Feedback Statement on Pillar Two.

On March 31, 2023, the Irish government issued a Feedback Statement on the Pillar Two Global Minimum Tax.

It includes draft legislation and outlines possible draft legislative approaches to key elements of the GloBE Rules.
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes, included in the law. Yes CbCR, UTPR and QDMTT Safe Harbours. Simpliied Reporting Election/Safe Harbour is also included. A Review of Ireland’s Draft Pillar Two Law

Ireland Issues Second Feedback Statement on Pillar Two

Ireland Issues Draft Global Minimum Tax Law For Feedback
ItalyItaly: GloBE Country GuideYesOn December 28, 2023, the Italian Official Gazette published Legislative Decree No. 209 of December 27, 2023 which implements the EU Minimum Tax Directive.

On September 11, 2023, the Italian Ministry of Finance issued a draft law for the implementation of the EU Global Minimum Tax Directive.
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes CbCR, UTPR and QDMTT Safe Harbours. A Review of Italy’s Draft Pillar Two Law
JapanJapan: GloBE Country GuideYes (Passage by the Diet)On December 25, 2023, Japan’s National Tax Agency issued Frequently Asked Questions on the Japanese Income Inclusion Rule.

On October 20, 2023, the Japanese Ministry of Finance released its technical explanation of the Japanese Global Minimum Tax Laws and Regulations.

On June 30, 2023, Japan’s Ministry of Finance issued Ministry of Finance Ordinance No. 47 of 2023, Amending the Enforcement Regulations of the Corporation Tax Act.

On June 16, 2023, a Cabinet Order to Partially Amend the Enforcement Order of the Corporation Tax Law (Cabinet Order No. 208) was published in the Official Gazette.

On March 28, 2023, Japan enacted a domestic law to give effect to the Pillar Two GloBE rules.

On February 3 and 6, 2023, the Ministry of Finance published the “Bill for the Partial Revision of the Income Tax Act”. This includes the implementation of the Pillar Two GloBE rules.
Yes Accounting Periods beginning on or after April 1, 2024)NoNoTransitional CbCR Safe HarbourOverview of Japan’s Latest Ministerial Ordinance on Pillar 2

Overview of Japan’s Cabinet Order on the Global Minimum Tax

Japan’s Global Minimum Tax Law Is Enacted
LatviaLatvia: GloBE Country GuideNo (Presidential assent required)On January 30, 2024, Latvia issued a Draft Law to postpone the application of the GloBE rules under Article 50 of the EU Minimum Tax Directive. Article 50 PostponementArticle 50 PostponementNoNoLatvia Issues Draft Pillar Two Law & Confirms Postponement
LiechtensteinLiechtenstein: GloBE Country GuideYesOn December 22, 2023, the Minimum Tax Act (to implement the EU Minimum Tax Directive), was published in the Official Gazette of Liechtenstein, No. 2023/484.

On March 29, 2023, Liechtenstein published draft legislation for the implementation of the Pillar Two Globe Rules.
Yes (Accounting Periods beginning on or after January 1, 2024)Yes (Accounting Periods beginning on or after January 1, 2025)Yes (Accounting Periods beginning on or after January 1, 2024)Yes – CbCR Safe Harbour + Penalty ReliefLiechtenstein Publishes Draft Global Minimum Tax Law
LithuaniaLithuania: GloBE Country GuideNo (Presidential assent required)On October 27, 2023, Lithuania’s Ministry of Finance issued a draft law
to postpone the application of the GloBE rules under Article 50 of the EU Minimum Tax Directive.
Article 50 PostponementArticle 50 PostponementNoNoLithuania Issues Draft Pillar Two Law & Confirms Postponement
LuxembourgLuxembourg: GloBE Country GuideYes (Ratfication by the Grand-Duc required)On December 22, 2023, the Luxembourg Official Gazette published Law A864 to transpose the EU Minimum Tax Directive.

On November 13, 2023, the Luxembourg Government issued amendments to update its draft law implementing the EU Minimum Tax Directive.

On 4 August 2023, the Luxembourg government issued Draft Law No. 8292 to implement the EU Minimum Tax Directive.
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – CbCR Safe Harbour, QDMTT Safe Harbour, UTPR Safe harbour, Permanent Safe Harbour, NMCE Safe HarbourLuxembourg Updates its Draft GloBE Law for OECD Administrative Guidance

Key Aspects of Luxembourg’s Draft GloBE Law
MalaysiaMalaysia: GloBE Country GuideYes (Announcement by the Minister during the Budget Speech and the issue of the Bill)On December 29, 2023, the Finance Act (No. 2) 2023 was published in the Official Gazette. This implements the Pillar Two GloBE rules in Malaysia from 2025.

On December 13, 2023, the Finance (No. 2) Bill, 2023 was passed by the Malaysian Parliament.
Yes (Accounting periods beginning on or after January 1, 2025)NoYes (Accounting periods beginning on or after January 1, 2025)Yes – Transposed from OECD GuidanceA Review of Malaysia’s Draft Pillar Two Law
MaltaMalta: GloBE Country GuideYesOn February 20, 2024, the Government issued Legal Notice 32 of 2024 which includes Regulations to implement Article 50 of the EU Minimum Tax Directive.

However, as Malta intends to delay the application of the GloBE rules under Article 50 of the EU Directive, the law is not comprehensive and only covers limited aspects of the GloBE rules (as required for the application of Article 50).
Article 50 PostponementArticle 50 PostponementNoNo
MauritiusNo (Presidential assent given but detailed requirements required)The Finance (Miscellaneous Provisions) Act 2022 which implements provisions of the 2022 Budget in Mauritius includes mention of a qualified domestic minimum tax for Pillar Two purposes. Awaiting DetailsAwaiting DetailsAwaiting DetailsAwaiting DetailsMauritius 2022 Finance Act includes Pillar Two Top-Up Tax
New ZealandNew Zealand: GloBE Country GuideNo (After the Third reading in Parliament)On May 18, 2023, New Zealand published a draft law (the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Bill) to implement the Pillar Two Global Minimum Tax.YesYesNoYesNew Zealand Issues Draft Global Minimum Tax Law
NorwayNorway: GloBE Country GuideYes (Approved by Parliament)On January 12, 2024, the Norwegian Council of State ratified the Norwegian Parliaments enactment of the Supplementary Tax Act in Legislative Decision 37 (2023-2024) Act No. 1. (see Law-2024-01-12-1 )

On November 24, 2023, the draft law to implement the GloBE rules in Norwegian law from 2024 was submitted to Parliament.

On June 6, 2023, the Norwegian Ministry of Finance launched a consultation (including draft legislation) on the implementation of the Pillar Two GloBE Rules in Norway.
Yes (Accounting Periods beginning on or after January 1, 2024)NoYes (Accounting Periods beginning on or after January 1, 2024)Yes – CbCR Safe Harbour + Penalty ReliefNorway Issues Consultation and Draft Law For Pillar 2 Rules
RomaniaRomania: GloBE Country GuideYes On December 29, 2023, Law No. 431/2023 to implement the EU Minimum Tax Directive was published in the Official Gazette.

On December 19, 2023, the Romanian Parliament approved the ‘Draft Law on ensuring a global minimum level of taxation for MNE Groups and Large National Groups’.

On October 4, 2023, the Romanian Ministry of Finance issued a draft law to implement the Pillar Two GloBE rules/EU Minimum Tax Directive.
Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR Safe Harbour, the Simplified Calculations Safe Harbour (to be determined) and the Non-Material Constituent Entity Safe Harbour.A Review of Romania’s Draft Pillar Two Law
SlovakiaSlovakia: GloBE Country GuideYesOn December 23, 2023, Act No. 507/2023 was published in the Official Gazette, to implement the EU Minimum Tax Directive from January 1, 2024.

On December 4, 2023, the Slovakian Government approved the ‘Draft Act on the Equalization Tax to ensure a minimum level of taxation for multinational enterprise groups and large national groups’. It also approved a proposal for an accelerated legislative procedure to enact the law. The draft law has now been passed to the Legislative Council.
NoNoYes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR Safe HarbourSlovakia’s GloBE Law Applies the EU’s IIR/UTPR Postponement Provision
SloveniaSlovenia: GloBE Country GuideYesOn December 22, 2023, the Minimum Tax Act (to implement the EU Minimum Tax Directive), was published in the Official Gazette of the Republic of Slovenia, No. 131/23.Yes (Accounting periods beginning on or after December 31, 2023)Yes (Accounting periods beginning on or after December 31, 2024)Yes (Accounting periods beginning on or after December 31, 2023)Yes – Transitional CbCR Safe Harbour
South AfricaSouth Africa: GloBE Country GuideNo (Presidential Approval required)On February 21, 2024, the National Treasury and the South African Revenue Service issued the Draft Global Minimum Tax Bill, and the Draft Global Minimum Tax Administration Bill. Yes (Accounting periods beginning on or after January 1, 2024)NoYes (Accounting periods beginning on or after January 1, 2024)Yes – Transitional CbCR Safe Harbour, QDMTT Safe Harbour, Transitional UTPR Safe Harbour; and the Simplified calculation for Non-Material Constituent Entities Safe HarbourSouth Africa Issues a Draft Law to Transpose the OECD GloBE Rules & Adopts an ‘Ambulatory’ Approach
South KoreaSouth Korea: GloBE Country GuideYes (Presidential promulgation)On December 31, 2022, South Korea passed Law 19191 to amend the International Tax Adjustment Act to provide for the Pillar Two Global Minimum Tax from January 1, 2024.

On December 31, 2023, Law 19928 was issued to amend the International Tax Adjustment Act.  to amend their Pillar Two law to (1) take account of a number of OECD amendments issued in their Administrative Guidance, and (2) delay the implementation of the UTPR until January 1, 2025.

On November 9, 2023, South Korea issued the Preliminary Legislative Notice of Partial Amendment to the Enforcement Decree of the International Tax Adjustment Act
Yes (Accounting Periods beginning on or after January 1, 2024)Yes (Accounting Periods beginning on or after January 1, 2025). NoYes – Transitional CbCR Safe Harbour + QDMTT Safe Harbour (Draft)A Review of South Korea’s Latest GloBE Amendments

South Korea Issues Draft Pillar 2 Amendment Law

First Domestic Pillar Two Global Minimum Tax Law Enacted

Analysis of South Korea’s Draft Pillar Two Law

English Translation of South Korean Pillar Two Law
SpainSpain: GloBE Country GuideNo (Approval by Parliament required)On December 19, 2023, Spain’s Council of Ministers approved a Draft Law to implement the EU Minimum Tax Directive. Yes (Accounting periods beginning after December 31, 2023)Yes (Accounting periods beginning after December 31, 2024)Yes (Accounting periods beginning after December 31, 2023)Yes – Transitional CbCR Safe Harbour, Transitional UTPR Safe Harbour, Agreed International QDMTT Safe Harbour
SwedenSweden: GloBE Country GuideYes (Approval by Parliament required)On December 16, 2023, the Swedish Official Gazette published Law No. SFS 2023:875, implementing the EU Minimum Tax Directive.Yes (Accounting periods beginning after December 31, 2023)Yes (Accounting periods beginning after December 31, 2024)Yes (Yes (Accounting periods beginning after December 31, 2023))Yes – CbCR Safe HarbourSee our Review of the Draft Swedish Global Minimum Tax Law
SwitzerlandSwitzerland: GloBE Country GuideYes (Approval by Parliament required)On December 22, 2023, the Swiss Federal Council issued an Ordinance and announced Switzerland is to apply a QDMTT from December 31, 2023. The IIR and UTPR are to be delayed.

On August 17, 2022, the Swiss Federal Council issued a draft decree for the implementation of Pillar Two.

On May 24, 2023, Switzerland issued an updated Draft Decree for the Pillar Two Global Minimum Tax.
Planned for Accounting Periods beginning on or after January 1, 2025)Planned for Accounting Periods beginning on or after January 1, 2025)Yes (Accounting Periods beginning on or after January 1, 2024))Transposed from OECD GuidanceSwitzerland Issues Second Consultation on the GloBE Rules

Analysis of Switzerlands Draft Pillar Two Decree
The NetherlandsNetherlands: GloBE Country Guide Yes (Approval of both Houses of Parliament required)On December 27, 2023, the Dutch Official Gazette published the 2024 Tax Plan which includes the Minimum Tax Act to implement the EU Minimum Tax Directive.


On 13 October 2023, the Dutch State-Secretary of Finance issued a Bill to amend the Dutch Draft Minimum Tax Bill.

The Minimum Tax Bill was presented to Parliament on May 31, 2023
Yes (Accounting periods beginning from December 31, 2023)Yes (Accounting periods beginning from December 31, 2024)Yes (Accounting periods beginning from December 31, 2023)Yes – CbCR Safe Harbour and the QDMTT and Transitional UTPR Safe HarboursThe Netherlands Issues GloBE Amendments for OECD Administrative Guidance

The Netherlands Sends GloBE Minimum Tax Bill to Parliament
United KingdomUnited Kingdom: GloBE Country GuideYes (after the Third Reading in the House of Commons)Finance (No. 2) Act for the ‘Multinational Top-Up Tax‘ was enacted on July 11, 2023.


On June 15, 2023, the UK issued draft guidance on the application of the multinational top-up tax.

On July 18, 2023, the UK issued draft legislation for the UTPR.

On September 27, 2023, the UK government amended the draft legislation to be included in the 2024 Finance Bill.
Yes (Accounting periods beginning on or after December 31, 2023)Draft LawYes – Included in 2023 Spring Finance ActYes – CbCR Safe Harbour. Draft law includes the NMCE, QDMTT and Transitional UTPR Safe Harbour Election. UK Amends 2024 Draft Finance Bill For OECD Administrative Guidance
Review of the UK Draft UTPR Law

UK Enacts New Multinational Top-Up Tax From December 31, 2023

UK Issues First Tranche of Draft Guidance on Global Minimum Tax

Review of the UK Global Minimum Tax in Yesterday’s 2023 Spring Finance Bill
VietnamVietnam: GloBE Country GuideYes (Approval of the Government)On December 8, 2023, Resolution No: 107/2023/QH15 was issued to enact the Pillar Two GloBE rules. It was published in the Vietnamese Official Gazette on December 21, 2023Yes (Accounting Periods beginning on or after January 1, 2024)NoYes (Accounting Periods beginning on or after January 1, 2024)Yes – CbCR Safe Harbour