- 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?
jurisdiction
Poland
- 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?
Yes.
2. What is the implementation status of Pillar Two/GloBE rules?
Pending implementation of the EU directive - before 1 January 2024.
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?
Undetermined.
5. When will the Undertaxed Payments Rule (UTPR) come into force?
Undetermined.
6. Is there any intention to implement a Qualifying Domestic Minimum Top-Up Tax (QDMTT)? If so, when?
Undetermined.
