On 15 May 2023 the Czech Republic launched a consultation on draft legislation to implement the EU Minimum Tax Directive. The draft closely follows the text of the Directive and also incorporates certain items subsequently released by the OECD Inclusive Framework. The consultation closed on 12 June 2023.
On 19 May 2023 the governments of Guernsey Jersey and the Isle of Man issued a joint statement outlining their intention to implement an income inclusion rule (IIR) and a domestic minimum tax (DMT) regime from 2025 for large multinational enterprises (MNEs) with worldwide revenues of at least €750m per annum. The islands’ 0%/10% corporate tax regimes will continue to apply to out of scope entities.
On 18 May 2023 New Zealand published the May 2023 Tax Bill which included...
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On 15 May 2023 the Czech Republic launched a consultation on draft legislation to implement the EU Minimum Tax Directive. The draft closely follows the text of the Directive and also incorporates certain items subsequently released by the OECD Inclusive Framework. The consultation closed on 12 June 2023.
On 19 May 2023 the governments of Guernsey Jersey and the Isle of Man issued a joint statement outlining their intention to implement an income inclusion rule (IIR) and a domestic minimum tax (DMT) regime from 2025 for large multinational enterprises (MNEs) with worldwide revenues of at least €750m per annum. The islands’ 0%/10% corporate tax regimes will continue to apply to out of scope entities.
On 18 May 2023 New Zealand published the May 2023 Tax Bill which included...
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If you do not subscribe but are a registered user, please enter your details in the following boxes: