Argentina: G24 Joint Comment on the OECD/G20 Two-Pillar Solution

Presidential Memorandum declaring the OECD Global Tax Deal ineffective was adopted by the President

US participation in OECD/G20 Inclusive Framework Multilateral Convention to Implement Amount A of Pillar One (Pillar One MLC) terminated by Presidential Memorandum

Implemented Singapore's Pillar 2 of the OECD's BEPS initiative

Passed Treasury Laws Amendment (Multinational-Global and Domestic Minimum Tax) (Consequential) Bill 2024

Passed Taxation (Multinational—Global and Domestic Minimum Tax) Bill 2024

Implemented Ministry of Economy and Finance Decree 1 Implementing provisions relating to the national minimum tax

Announced extension of agreement on the transition from existing Indian equalisation levy to new multilateral solution agreed by the OECD-G20 Inclusive Framework

Consultation opened on Taxation (Multinational Global and Domestic Minimum Tax) Act 2024

Introduced Bill to Amend Minimum Taxation Rules under Pillar Two in Belgium

Implemented Law concerning the introduction of a minimum tax for multinational enterprise groups and large national groups

Implemented Finance Bill for 2024 establishing global minimum tax transposing EU-Directive 2022/2523

Implemented United Kingdom Implementation of Pillar Two in Finance (No. 2) Bill

Implemented Directive on 15% minimum tax rate for multinationals operating within EU

Implemented Legislative Decree No. 209 on International Taxation implementing Council Directive (EU) 2022/2523 on Global Minimum Tax

Terminated Extension of Transitional Measures until Implementation of Pillar 1

Adopted popular vote on supplementary tax to implement OECD minimum tax

Consultation into Draft bill Minimum Tax Act 2024 (Pillar 2) closed

Issued Guidance on tax deductibility of Digital Services Taxes

Consultation closed on the implementation of the Pillar Two Minimum Tax Rate

Adopted joint statement on a transitional approach to existing unilateral measures