Slovak Republic Consulting on Draft Law for Pillar 2 Global Minimum Tax

The Slovak Republic Ministry of Finance has issued a release announcing the submission of a draft law for public comment on the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). As noted in the release, the rules for the 15% global minimum tax will apply for MNE groups with annual consolidated revenue of at least EUR 750 million in at least two of the previous four accounting periods. The deadline f…