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Tag: BEPS 2.0

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Romania’s Ministry of Finance has released a draft administrative form to support the implementation of its domestic Pillar Two legislation. The form enables multinational enterprise (MNE) groups operating in Romania […]

Hong Kong has officially announced its plans to implement a 15% global minimum tax for multinational enterprise (MNE) groups effective from 1 January 2025, marking a significant step in aligning […]

Introduction  Luxembourg has demonstrated its commitment to international tax transparency by taking proactive steps to implement the OECD’s Pillar Two framework. This initiative establishes a 15% global minimum tax rate […]

On the 14th of November 2023, the Organisation for Economic Co-operation and Development (OECD) hosted its fifth annual OECD Tax Certainty Day, a virtual assembly that shed light on significant […]

Introduction:   Switzerland has taken a significant step towards implementing the global minimum tax and the Base Erosion and Profit Shifting (BEPS) 2.0 Project by approving a constitutional amendment in […]

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