Enacted Law
Federal law enacting the Federal Act to Ensure a Global Minimum Taxation for Groups of Companies of December 30, 2023 – English Translation
Explanatory Notes to the original draft bill.
Enacted Law
Law for the introduction of a minimum tax for multinational and large-scale national corporate groups of December 19, 2023 – English Translation
Draft law of March 6, 2024 amending the Law for the introduction of a minimum tax for multinational and large-scale national corporate groups of December 19, 2023 – English Translation
Enacted Law
Act Amending and Supplementing the Corporate Income Tax Act of December 22, 2023.
Draft Law
Ensuring a Global Minimum Level of Taxation of Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union Law of October 3, 2023.
Draft Law
Act supplementing the Tax Information Exchange Act, the Tax Organisation Act and the Income Tax Act, of February 8, 2024.
Enacted Law
Law on the Minimum Taxation for Corporations, of December 28, 2023.
Enacted Law
Law on the implementation of Directive (EU) 2022/2523 of the Council to ensure a global minimum level of taxation and other accompanying measures of December 21, 2023.
Enacted Law
Incorporation of Council Directive (EU) 2022/2523 of 15 December 2022 providing for a worldwide minimum level of taxation of groups of multinational enterprises and large domestic groups in the European Union (Pillar II) and other customs and tax provisions, of April 5, 2024 (Law 5100/2024).
Enacted Law
Act LXXXIV of 2023 on ‘Additional taxes ensuring a global minimum tax level and amending certain tax laws in connection with this’.
Enacted Law
Technical Explanation of the Japanese Global Minimum Tax Laws and Regulations by the Japanese Ministry of Finance on October 20, 2023 – English Translation
Partial Revision of the Basic Circular on Corporate Tax – English Translation
Enacted Law
Act on the Minimum Taxation of Large Groups of Companies of December 22, 2023.
Draft Law
Act on the Minimum Level of Taxation for Groups of March 14, 2024.
Enacted Law
Law 19191 to amend the International Tax Adjustment Act of December 31, 2022 – English Translation.
Partial Amendment to the Enforcement Decree of the International Tax Mediation Act, of November 9, 2023 – English Translation.
Draft Law
‘Draft Law establishing a supplementary tax to ensure minimum taxation for multinational groups and large domestic groups’ of December 20, 2023.
Enacted Law
Ordinance on the Minimum Taxation of Large Corporate Groups of December 22, 2023.
This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution
© 2024 OECDPillars
All Rights Reserved
