South Korea's Ministry of Finance and Economy has issued Announcement No. 2026-15 on draft amendments to the enforcement decree for South Korea's implementation of the Pillar 2 global minimum tax. In particular, the amendments provide for the implementation of The amendment of the Pillar 2 global minimum tax rules to introduce a Qualified Domestic Minimum Top-Up Tax (QDMTT), which was approved in December 2025 and applies for reporting fiscal years beginning on or after 1 January 2026. The a…