Gibraltar's government announced on 19 December 2023 that a Pillar 2 Qualified Domestic Minimum Top-Up Tax (QDMTT) will be introduced in 2024 (fiscal years commencing on or after 31 December 2023), with the full GloBE rules to be implemented the following year.

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Pillar Two Qualified Domestic Minimum Top-Up Tax OECD/G20 Base Erosion and Profit Shifting Project - 878/2023

DECEMBER 19, 202…