Undertaxed Profits Rule (UTPR) - Regfollower

Malta: MTCA updates Pillar Two guidance following constituent entity filing exemption

13 March, 2026

Malta’s Tax and Customs Administration (MTCA) has issued Version 1.1 of its Guidance Note on the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups Regulations, following amendments

🇹🇷 Turkey

Turkey: Revenue Administration finalises Pillar 2 Global Minimum tax rules

15 December, 2025

The Turkish Revenue Administration finalised the implementation rules for the Pillar 2 Global Minimum Tax (GMT) and submitted the General Communiqué to the Presidency for signature and publication. This announcement was made on 12 December