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	<title>OECD &#8211; MICHALIS C. ZAMBARTAS, Advocates, Legal &amp; Tax Advisors</title>
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	<title>OECD &#8211; MICHALIS C. ZAMBARTAS, Advocates, Legal &amp; Tax Advisors</title>
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		<title>Cyprus Implements Global Minimum Tax for Multinational Enterprises and Large Domestic Groups</title>
		<link>https://zambartaslegal.com/cyprus-implements-global-minimum-tax-for-multinational-enterprises-and-large-domestic-groups/</link>
		
		<dc:creator><![CDATA[Michalis C. Zambartas]]></dc:creator>
		<pubDate>Thu, 23 Jan 2025 10:03:11 +0000</pubDate>
				<category><![CDATA[International Tax]]></category>
		<category><![CDATA[Cyprus]]></category>
		<category><![CDATA[domestic top up tax]]></category>
		<category><![CDATA[global minimum tax]]></category>
		<category><![CDATA[IIR]]></category>
		<category><![CDATA[Income Inclusion Rule]]></category>
		<category><![CDATA[multinational enterprises]]></category>
		<category><![CDATA[OECD]]></category>
		<category><![CDATA[Pillar Two Directive]]></category>
		<category><![CDATA[Under-Taxed Profits Rule]]></category>
		<guid isPermaLink="false">https://zambartaslegal.com/?p=3035</guid>

					<description><![CDATA[On 12 December 2024, the Cyprus House of Representatives approved the transposition of Council Directive (EU) 2022/2523 of 14 December 2022, referred to as the “Pillar Two Directive,” into domestic <br /><a href="https://zambartaslegal.com/cyprus-implements-global-minimum-tax-for-multinational-enterprises-and-large-domestic-groups/" class="more-link btn btn-primary">Read More</a>]]></description>
		
		
		
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		<title>Removal of Bahamas, Belize, Seychelles, and Turks and Caicos from the EU List of Non-Cooperative Jurisdictions for Tax Purposes</title>
		<link>https://zambartaslegal.com/removal-of-bahamas-belize-seychelles-and-turks-and-caicos-from-the-eu-list-of-non-cooperative-jurisdictions-for-tax-purposes/</link>
		
		<dc:creator><![CDATA[Michalis C. Zambartas]]></dc:creator>
		<pubDate>Wed, 28 Feb 2024 07:47:16 +0000</pubDate>
				<category><![CDATA[International Tax]]></category>
		<category><![CDATA[Bahamas]]></category>
		<category><![CDATA[EU Black List]]></category>
		<category><![CDATA[EU Council]]></category>
		<category><![CDATA[fair taxation]]></category>
		<category><![CDATA[non-cooperative]]></category>
		<category><![CDATA[OECD]]></category>
		<category><![CDATA[Seychelles]]></category>
		<category><![CDATA[Turks and Caicos]]></category>
		<guid isPermaLink="false">https://zambartaslegal.com/?p=2879</guid>

					<description><![CDATA[On February 20, 2024, the European Council announced the removal of the Bahamas, Belize, Seychelles, and Turks and Caicos Islands from the EU list of non-cooperative jurisdictions (the EU Black <br /><a href="https://zambartaslegal.com/removal-of-bahamas-belize-seychelles-and-turks-and-caicos-from-the-eu-list-of-non-cooperative-jurisdictions-for-tax-purposes/" class="more-link btn btn-primary">Read More</a>]]></description>
		
		
		
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		<title>Agreement Reached on The Global Minimum Tax Rate of 15%</title>
		<link>https://zambartaslegal.com/agreement-reached-on-the-global-minimum-tax-rate-of-15/</link>
		
		<dc:creator><![CDATA[Michalis C. Zambartas]]></dc:creator>
		<pubDate>Mon, 01 Nov 2021 08:04:00 +0000</pubDate>
				<category><![CDATA[International Tax]]></category>
		<category><![CDATA[Tax Law]]></category>
		<category><![CDATA[15%]]></category>
		<category><![CDATA[agreement]]></category>
		<category><![CDATA[BEPS]]></category>
		<category><![CDATA[G20]]></category>
		<category><![CDATA[global minimum tax]]></category>
		<category><![CDATA[global tax]]></category>
		<category><![CDATA[global tax reform]]></category>
		<category><![CDATA[international tax]]></category>
		<category><![CDATA[MNEs]]></category>
		<category><![CDATA[multilateral convention]]></category>
		<category><![CDATA[OECD]]></category>
		<guid isPermaLink="false">https://zambartaslegal.com/?p=2550</guid>

					<description><![CDATA[The global minimum corporate tax rate of 15% has been agreed upon by 136 nations. Following years of intensive work and negotiations to bring the international tax rules into the <br /><a href="https://zambartaslegal.com/agreement-reached-on-the-global-minimum-tax-rate-of-15/" class="more-link btn btn-primary">Read More</a>]]></description>
		
		
		
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