Global Deal's 15% Minimum Tax Seeing Pickup Around the World
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Global Deal's 15% Minimum Tax Seeing Pickup Around the World
After the European Union agreed in late 2022 on a directive requiring all its member countries to adopt the Pillar Two rules by the end of 2023, a wave of other countries have begun to follow. Switzerland, the United Kingdom, and other jurisdictions are moving forward with legislation. Danish Mehboob and Isabel Gottlieb summarize steps taken in the European Union, the United States, South Korea, Switzerland, the United Kingdom, Japan, Singapore, the United Arab Emirates, and South Africa.
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