Curacao Parliament Approves Draft Ordinance for Pillar 2 Global Minimum Tax

The Curacao parliament reportedly approved a draft ordinance on 20 December 2024 to implement the Pillar 2 global minimum tax. This includes the introduction of a domestic minimum top-up tax and an income inclusion rule to ensure a minimum tax rate of 15% for in-scope groups with annual revenue of at least EUR 750 million in two of the previous four years. The ordinance is to apply from 1 Janua…
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