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At the end of 2024, several jurisdictions adopted or amended legislation implementing the OECD Pillar Two's agreement for a universal 15 per cent minimum corporation tax rate for large multinational companies, intended to deter them from moving profits to low-tax jurisdictions.

They include Australia, Brazil, Cyprus, Gibraltar, Luxembourg, the Netherlands, Spain, Thailand and the United Arab Emirates.

新聞連結：【2024/12/22 澳大利亞稅務局】