Are you Pillar Two ready?
TP News brings to you a detailed country-by-country implementation report on Pillar Two rules covering 80+ tax jurisdictions, consisting of information on each and every aspect of Pillar Two rules that a given covered jurisdiction has either proposed or adopted.
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting has agreed a two-pillar solution to regulate digital economy taxation. Pillar Two introduces a global minimum effective tax rate (ETR) where MNEs with consolidated revenue over EUR 750m are subject to a minimum ETR of 15 percent on income arising in low-tax jurisdictions.
The following countries are included in the Report: Albania, Argentina, Australia, Austria, Azerbaijan, Bahamas, Bahrain, Barbados, Belgium, Bermuda, Brazil, Bulgaria, Canada, Cayman Islands, Chile, China, Colombia, Costa Rica, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Gibraltar, Greece, Guernsey, Hong Kong, Hungary, Iceland, India, Indonesia, Ireland, Isle of Man, Israel, Italy, Jamaica, Japan, Jersey, Jordan, Kenya, Kosovo, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Netherlands, New Zealand, Nigeria, Norway, Oman, Pakistan, Panama, Poland, Portugal, Qatar, Romania, Saudi Arabia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, Ukraine, United Arab Emirates (UAE), United Kingdom (UK), United States (USA), Uruguay, and Vietnam.
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