Turkey's Revenue Administration has reportedly presented draft legislation that includes measures for the implementation of the Pillar 2 global minimum tax. The global minimum tax will be in line with the GloBE rules approved by the BEPS Inclusive Framework and apply for fiscal years beginning on or after 1 January 2024, with initial returns due in 2025. The draft legislation also includes measures for a domestic minimum tax for both individuals and companies, as well as measures to amend or …