- Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
- What is the implementation status of Pillar Two/GloBE rules?
- Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
- When will the Income Inclusion Rule (IIR) come into force?
- When will the Undertaxed Payments Rule (UTPR) come into force?
- Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
- Further comments
jurisdiction
Morocco
- Austria
- Belgium
- Bulgaria
- China
- Colombia
- Croatia
- Czech Republic
- France
- Germany
- Hong Kong
- Hungary
- Italy
- Luxembourg
- Mauritius
- Mexico
- Montenegro
-
Morocco
- Netherlands
- North Macedonia
- Norway
- Peru
- Poland
- Portugal
- Romania
- Serbia
- Slovakia
- Slovenia
- South Africa
- Spain
- Sweden
- Switzerland
- Turkiye
- United Arab Emirates
- United Kingdom
1.Has there been a formal indication of the intention to implement Pillar Two/GloBE rules?
No.
2. What is the implementation status of Pillar Two/GloBE rules?
No information available.
3. Have your tax authorities published guidelines commenting on Pillar Two/GloBE rules?
No.
4. When will the Income Inclusion Rule (IIR) come into force?
No information available.
5. When will the Undertaxed Payments Rule (UTPR) come into force?
No information available.
6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
No.
7. Further comments
March 2023: the African Tax Administration Forum (ATAF) published an updated version of its Suggested Approach to Drafting Domestic Minimum Top-Up Tax Legislation. It mentioned that additional provisions, such as safe harbours, may be added to this Suggested Approach, with the aim of reducing the compliance burdens on both taxpayers and tax administrations.
