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Slovenia and Croatia adopted the Minimum Tax Act (MTA). The MTA implements Directive (EU) 2022/2523 to ensure a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the EU. The latter is a consequence of the OECD’s global fight against tax base erosion within the scope of Pillar II.
According to him, taxation had become a key source of funding for nations, and Nigeria was not an exception.
Treasurer Jim Chalmers delivered the Albanese government’s second federal budget on Tuesday evening, 9 May, outlining a number of key measures alongside a slim surplus.
We discuss the latest OECD implementation guidance and the impact of the China BEPS 2.0 minimum tax rate on multinationals.
UK statement on Tax delivered at UN Second Committee