The Cyprus Tax Department has announced an extension of the filing and payment deadlines under the Pillar Two global minimum tax rules for the first fiscal year, defined as a fiscal year commencing between 31 December 2023 and 30 December 2024. The
Belgium’s Federal Public Service (SPF) Finance has announced, on 17 November 2025, an extension to the filing deadline for the annual supplementary national tax return. The law of 19 December 2023 (concerning the introduction of a minimum tax
Japan’s National Tax Agency (NTA) updated its Q&A guidance, in October 2025, on the Pillar 2 global minimum tax for fiscal years starting 1 April 2024. The guidance provides a detailed Question and Answer (Q&A) framework on the
