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Germany: Pillar two Implementation under Way

Kabinettsbeschluss zum Regierungsentwurf eines Mindestbesteuerungsrichtlinie-Umsetzungsgesetzes (morganlewis.com)Draft Minimum Tax Directive Implementation Act: Minimum Taxation and Other Relevant Measures – Publications (morganlewis.com)Umsetzung der globalen Mindestbesteuerung in Deutschland – Säule 2 nimmt weiter Formen an – CMS Blog (cmshs-bloggt.de)www.cmshs-bloggt.de/steuerrecht/umsetzung-der-globalen-mindestbesteuerung-in-deutschland/#page=1 0
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Corporate Taxation, Germany, Tax Corporate Taxation, Regulatory, Tax, US

UAE: Implementation of Pillar two delayed until 2025

United Arab Emirates delays implementation of Pillar Two until 2025 | DLA Piper Update;www.dlapiper.com/en/insights/publications/gulf-tax-insights/gulf-tax-insights—november-2023/uae-anticipates-implementation-pillar-two-by-implementing-domestic-top-up-taxwww.dlapiper.com/en/insights/publications/gulf-tax-insights/2024/gulf-tax-insights—march-2024/uae-ministry-of-finance-launches-public-consultation-regarding-the-implementation-of-pillar-two 0
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Corporate Taxation, Tax, UAE Corporate Taxation, Financing, Tax, Tax Planning, UK Corporate Taxation, US Corporate Taxation, Litigation, Peru, Tax

Germany: Future Financing Act – Update on the Government Draft

Future Financing Act: Improved Conditions for the Tax Treatment of ESOPs (taylorwessing.com)Wachstumschancengesetz – Mitteilungspflichten für innerstaatliche Steuergestaltungen geplant – Update #1 – CMS Blog (cmshs-bloggt.de)Regierungsentwurf zum Wachstumschancengesetz – Ausgewählte Neuregelungen und Änderungen im Überblick – CMS Blog (cmshs-bloggt.de)www.dlapiper.com/en/insights/publications/2023/12/update-on-the-growth-opportunities-act-the-climate-protection-investment-premium-actwww.dlapiper.com/de-de/insights/publications/2023/12/update-on-the-growth-opportunities-act-the-climate-protection-investment-premium-act Update:www.twobirds.com/en/insights/2023/germany/german-bundestag-passes-the-future-financing-actwww.mwe.com/insights/update-3-0-future-financing-act-focus-on-employee-participation/www.cmshs-bloggt.de/steuerrecht/bundestag-bestaetigt-das-vermittlungsergebnis-zum-wachstumschancengesetz-die-zustimmung-des-bundesrates-bleibt-fraglich/#page=1vangard.de/aktuelles/blog/wachstumschancengesetzknowledge.dlapiper.com/dlapiperknowledge/globalemploymentlatestdevelopments/2024/changes-in-relation-to-the-taxation-of-severance-payments#page=1 0
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Corporate Taxation, Germany, Tax

Costa Rica: Legislative Assembly re-approves Tax Amendments for Removal from EU List of Non-Cooperative Jurisdictions

orbitax.com/news/archive.php/Costa-Rican-Legislative-Assemb-53789blplegal.com/costa-rica-is-excluded-from-the-list-of-non-cooperative-jurisdictions-of-the-european-union-in-tax-matters/ See also:www.consilium.europa.eu/en/press/press-releases/2023/02/14/taxation-british-virgin-islands-costa-rica-marshall-islands-and-russia-added-to-eu-list-of-non-cooperative-jurisdictions-for-tax-purposes/globaltaxnews.ey.com/news/2023-1571-costa-rican-president-partially-vetoes-law-aimed-at-making-reforms-to-achieve-exclusion-from-eu-list-of-non-cooperative-jurisdictions-in-tax-matters Update:www.ey.com/en_gl/tax-alerts/costa-rica-removed-from-eu-s–blacklist–of-non-cooperative-juri Update:www.consilium.europa.eu/en/press/press-releases/2024/02/20/taxation-bahamas-belize-seychelles-and-turks-and-caicos-islands-removed-from-the-eu-list-of-non-cooperative-jurisdictions-for-tax-purposes/www.consilium.europa.eu/media/70365/st06776-en24.pdftaxation-customs.ec.europa.eu/news/member-states-agree-update-eu-list-non-cooperative-tax-jurisdictions-2024-02-20_en 0
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Corporate Taxation, Costa Rica, Tax, Tax Planning Corporate Law, Corporate Taxation, Tax, Tax Planning, UAE

Ireland: Participation Exemption for foreign-sourced Dividends proposed

www.gov.ie/en/consultation/595bb-public-consultation-on-the-introduction-of-a-participation-exemptions-to-the-irish-corporation-tax-system/www.gov.ie/en/press-release/de52c-minister-mcgrath-publishes-roadmap-for-the-introduction-of-a-participation-exemption-to-irish-corporation-tax/Dividend Participation ExemptionRoadmap to Dividend Participation Exemption… | Mason Hayes Curran (mhc.ie) Update:www.gov.ie/en/press-release/a7303-minister-mcgrath-publishes-feedback-statement-on-participation-exemption-in-irish-corporate-tax-system-for-foreign-dividends/www.gov.ie/en/consultation/c98da-feedback-statement-on-participation-exemption-in-irish-corporate-tax-system-for-foreign-dividends/www.mhc.ie/latest/insights/important-update-on-irelands-dividend-participation-exemption 0
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Corporate Taxation, Ireland, Tax