On 22 December 2023, Croatia published the Law on Minimum Global Profit Tax in the Official Gazette, which was adopted by the Croatian Parliament on 15 December. The law provides for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). This includes the introduction of the Pillar 2 income inclusion rule (IIR) and the undertaxed payment/profit rule (UTPR) in order to ensure a minimum tax level of 15% for MNE groups with annual consolidated revenue of at least EUR 750 million. The law also provides for the...