OECD
- Jan 16, 2025: OECD Releases Compilation of Qualified Legislation and Information Filing and Exchange Tools for Pillar 2 Global Minimum Tax (Orbitax)
- Jan 17, 2025: OECD releases new documents on GloBE rules and on qualified jurisdiction status (Orbitax)
Australia
- Jan 7, 2025: Australia’s Parliament passes Global and Domestic Minimum Tax (PwC) – (Deloitte)
- Jan 15, 2025: Australia takes final step in implementing Pillar Two rules (Orbitax)
Bahrain
Brazil
Curacoa
Cyprus
Germany
- Dec 11, 2024: MOF issues revised draft bill with further proposed updates to minimum taxation rules (Deloitte) PwC
Gibraltar
Guernsey
Hong Kong
- Jan 2, 2025: Hong Kong Bill Introducing Minimum Tax for Multinational Enterprise Groups (Orbitax)
- Jan 8, 2025: Bill on implementation of global minimum tax and Hong Kong minimum top-up tax gazetted (PwC) – (Deloitte)
Indonesia
Ireland
- Dec 17, 2024: Revenue eBrief No.322/24 -Revenue Clarifies Entity Jurisdiction, Administrative Matters Under Pillar Two Rules 9revenue.ie)
- Dec 17, 2024: Pillar Two Top-up Tax is Not Subject to WHT Under EU’s Defensive Measures Against Non-Cooperative Jurisdictions (revenue.ie)
Italy
- Dec 20, 2024 – Ministerial decree
- Dec 27, 2024: Decree of 27 December 2024 of the Deputy Minister of Economy and Finance on “The regulation of deferred taxation in the transitional year
- Jan 7, 2025: Italy Publishes Additional Implementing Decrees for Pillar 2 Global Minimum Tax (Orbitax)
- Italy has published the Decree of 20 December 2024 and the Decree of 27 December 2024 from the Ministry of Economy and Finance in the Official Gazette
Japan
Kuwait
Luxembourg
- Dec 17, 2024: Parliament Adopts Bill on Amendments to Minimum Taxation Law (chd.lu) – (PwC)
- Jan 9, 2025: Luxembourg Publishes Grand-Ducal Regulations for Pillar 2 Global Minimum Tax (Luxembourg)
Oman
- Jan 2, 2025: Oman Implementing Domestic Minimum Top-Up Tax (Orbitax)
- Royal Decree 70 of 2024 (available here)
- Jan 7, 2025:Oman issues Supplementary Tax Law for certain multinational enterprises (EY)
The Netherlands
- Dec 2, 2024: Note in response to the report of the bill on the Minimum Tax Adjustment Act 2024 (Taxlive)
- Jan 16, 2025: Dutch Minimum Tax Implementation Decree 2024 (Orbitax)
Poland
Portugal
Qatar
Singapore
- Jan 2, 2025: Singapore Issues Guidance on Multinational Enterprise Top-up Tax and Domestic Top-up Tax (Orbitax)
- Jan 7, 2025: Singapore Enacts Subsidiary Legislation, Publishes E-Tax Guidance for Pillar Two’s IIR, DTT
Slovak Republic
South Africa
Spain
Sweden
Switzerland
Thailand
