Ativar o modo mais acessível

Desativar o modo mais acessível

Ignorar Comandos do Friso

Saltar para o conteúdo principal

Desativar Animações

Ativar Animações

SharePoint

Iniciar sessão

Ajuda

Seguir

Concentrar-se no Conteúdo

Grandes Contribuintes PILAR 2 / Regime do Imposto Mínimo Global (RIMG)

PILAR 2 / Regime do Imposto Mínimo Global (RIMG)

OCDE

Documentação

Tax Challenges Arising from the Digitalisation of the Economy – Multilateral Competent Authority Agreement on the Exchange of GloBE Information (January 2025)
Global minimum tax: Release of compilation of qualified legislation and 1nformation filing and exchange tools (15 January 2025)
Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), Central Record of Legislation with Transitional Qualified Status
Administrative Guidance on Article 9.1 of the Global Anti-Base Erosion Model Rules (January 2025)
Administrative Guidance on Article 8.1.4 and 8.1.5 of the Global Anti-Base Erosion Model Rules (January 2025)
GloBE Information Return (Pillar Two) XML Schema: User Guide for Tax Administrations (January 2025)
Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025)
Questions and Answers on the Qualified Status under the Global Minimum Tax
globe-xsd