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Luxembourg Parliament Approves Global Minimum Tax Amendment Law for OECD Administrative Guidance

Isle of Man Issues the Cessation Form for Pillar 2 Domestic Top-Up Tax

Kenya Enacts a Domestic Minimum Tax in its Tax Laws (Amendment) Act, 2024

The Netherlands Parliament Approves Law to Amend its Global Minimum Tax Law for OECD Administrative Guidance

Infographic Showing IASB Pillar 2 Deferred Tax Proposals

On January 9, 2023 the International Accounting Standards Board (IASB) issued an Exposure Draft for proposed amendments to IAS 12 to take account of the Pillar Two Model Rules.

See our infographic for expected changes for MNEs with a December 31 year-end.

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