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…
SourceOn 9 September 2024, the Multinational Enterprise (Minimum Tax) Bill (No. 33/2024) was introduced. The Bill seeks to implement the OECD's Global Anti-Base Erosion Model Rules (Pillar 2) by introducing a minimum tax rate of 15% for multinational ente…
Source