Gibraltar's government announced on 19 December 2023 that a Pillar 2 Qualified Domestic Minimum Top-Up Tax (QDMTT) will be introduced in 2024 (fiscal years commencing on or after 31 December 2023), with the full GloBE rules to be implemented the following year. --- Pillar Two Qualified Domestic Minimum Top-Up Tax OECD/G20 Base Erosion and Profit Shifting Project - 878/2023 DECEMBER 19, 2023 Ministerial Statement to Parliament on Corporate Tax Reform by the Hon. Nigel Feetham KC MP, Minister for Justice, Trade and Industry Gibraltar takes an important step in international tax reform, as part of its adoption of the OECD's...