The Parliament of North Macedonia reportedly approved a new law on 27 December 2024 for the introduction of a qualified domestic minimum top-up tax (QDMTT) in line with the Pillar 2 global minimum tax rules to ensure a minimum effective tax rate of 15% for in-scope MNEs. The QDMTT generally applies from the 2024 fiscal year for resident MNEs of groups with annual consolidated revenue of at leas…