Activity Tracker
The DPA Activity Tracker provides our latest information on developments in legislatures, judiciaries and the executive branches of G20, EU member states and Switzerland.
9 events advancing 7 policy or regulatory changes:
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VAT on digital services in Bill Amending and Adding New Sections of the National Internal Revenue Code (SB No. 2528)
Entry into force with grace period of Bill Amending and Adding New Sections of the National Internal Revenue Code including 12% VAT on digital services (SB No. 2528)
On 18 October 2024, the Bill Amending and Adding New Sections of the National Internal Revenue Code, including 12% VAT on digital services (SB No. 2528), enters into force. The Bill mandates nonresident digital services providers (DSP) to register f…
Multinational Enterprise (Minimum Tax) Bill (No. 33/2024)
Adopted Multinational Enterprise (Minimum Tax) Bill (No. 33/2024)
On 15 October 2024, the Multinational Enterprise (Minimum Tax) Act (No. 33/2024) was adopted. The Act implements the OECD's Global Anti-Base Erosion (GloBE) Model Rules (Pillar 2). The Act introduces a 15% minimum tax rate for multinational enterpri…
Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Bill
Closed consultation on Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Bill
On 9 October 2024, the New Zealand Parliament closed a consultation on the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Bill. The Bill would incorporate the Crypto-Asset Reporting Framework (CARF), developed by the …
Instruction No. 2,228 implementing of Pillar 2 of the GloBE rules
Adopted Normative Instruction No. 2,228 introducing Social Contribution on Net Profit
On 3 October 2024, the Federal Revenue Service (Receita Federal) adopted Normative Instruction No. 2,228, which introduces the Social Contribution on Net Profit (CSLL) in alignment with the Global Anti-Base Erosion (GloBE) Rules. The instruction reg…
Provisional Measure No. 1,262/2024 implementing of Pillar 2 of the GloBE rules
Adopted Provisional Measure for minimum effective taxation (Provisional Measure No. 1,262/2024)
On 3 October 2024, the Brazilian government adopted Provisional Measure No. 1,262, which introduced an additional Social Contribution on Net Profit (CSLL) in order to comply with the Organisation for Economic Co-operation and Development's (OECD) Gl…
Amended executive regulation of the federal decree-law No. 8 of 2017 on value added tax exempting cryptocurrency transfers and conversions from value-added tax
Adopted amended executive regulation of the federal decree-law No. 8 of 2017 on value added tax exempting cryptocurrency transfers and conversions from value-added tax
On 6 September 2024, the Cabinet of the United Arab Emirates adopted the amended executive regulation of the federal decree-law No. 8 of 2017 on value-added tax (VAT), exempting cryptocurrency transfers and conversions from value-added tax. The amen…
Implementation of minimum tax rate under OECD Inclusive Framework for the Taxation of the Digital Economy
Announced Singapore's intent to implement Pillar 2 of the OECD's BEPS initiative
On 14 February 2023, Singapore’s Deputy Prime Minister and Minister for Finance delivered the FY2023 Budget Statement in Parliament and announced Singapore’s intent to implement the Global Anti-Base Erosion (GloBE) rules under Pillar 2 of the OECD’s…