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Tag: global minimum tax

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The OECD Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has released a set of updates to support the coordinated implementation of the global minimum tax under Pillar Two. […]

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 […]

The OECD/G20's Pillar I reforms, including Amount B, reshape global tax rules. This article explores their implications for the Netherlands, particularly regarding double taxation and marketing distribution activities.

The legislative machinery in Poland has kicked into motion to enact the EU directive on global minimum tax. Poland aims to have the Act in place by January 1st, 2025, […]

South Africa is poised to embrace the global minimum corporate tax regime, with implementation slated to commence from the years of assessment beginning on or after January 1, 2024. This […]

A change in corporate taxation has emerged through the implementation of the global minimum tax for multinational corporations. Achieved after extensive negotiations involving 140 countries, this step aims to generate […]

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