The Slovak Republic has published Law No. 507/2023 of 8 December 2023 in the Official Gazette, which provides for the partial implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022 (previous coverage). The law enters into force on 31 December 2023 and provides for the introduction of a "supplementary" domestic top-up tax to achieve a minimum tax rate of 15% for constituent entities in the Slovak Republic of in-scope MNE group…