This simplification would apply for fiscal years beginning on or before 31 December 2028 and ending on or before 30 June 2030. Effectively, meaning the simplification should be applicable for MNE Groups with a 31 December year end, until 31 December 2029. The simplification ...
The GloBE Rules offer jurisdictions a number of legislative options to adopt when implementing a QDMTT. The FSTB and IRD have set out some of their views with regard to these options. However, they have been silent on others. The document seeks feedback on the proposed approaches and invi...