The Slovak Republic Ministry of Finance has announced that it is preparing a draft bill to amend Law No. 507/2023 of 8 December 2023, which provided for the partial implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. The amendments will incorporate administrative guidance from the OECD Inclusive Framework and implement amendments to the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU) to make it easier for companies to fulfil their filing obligations under the Pillar 2 Directive (DAC9). DAC9 essentially provides that MNEs only have to...