Top-up tax: postponed deadlines and other proposed changes
The Act on Top-Up Taxes has not been valid a full year yet, but a draft amendment is already underway. The Ministry of Finance has now published the draft amendment after having incorporated comments. The most important changes concern the deadlines…
International taxation news
KPMG’s EU Tax Centre prepares regular summaries of changes to direct taxes in the EU and internationally that may affect your business.
Pillar 2: Registration obligations in Belgium and UK
Work on the introduction of a global minimum tax under Pillar 2 is gaining momentum. In this context, we bring to your attention new registration obligations in Belgium and the UK.
Adjustments to top-up taxes: what will forthcoming amendment change?
The Ministry of Finance has published a draft amendment to the Act on Top-Up Taxes, which incorporates the rules contained in the OECD’s documents. In addition to many legislative changes and additions in the area of safe harbours, the draft changes…
Update on Czech and global top-up taxes
At the end of 2023, the law on top-up taxes for large multinational and national groups implementing the EU directive on global minimum tax entered into force. From taxable periods beginning after 31 December 2023, companies and permanent…