The South African Revenue Service has published an update on its implementation of the Pillar 2 GloBE rules, which were introduced through the Global Minimum Tax Act 2024 (Act No. 46 of 2024) and the Global Minimum Tax Administration Act (Act No. 47 of 2024), which were enacted in January 2025. This includes an Income Inclusion Rule and a Domestic Minimum Top-up Tax.

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Global Minimum Ta…