{"id":10120,"date":"2026-01-12T10:13:42","date_gmt":"2026-01-12T09:13:42","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10120"},"modified":"2026-01-29T13:31:08","modified_gmt":"2026-01-29T12:31:08","slug":"changes-to-top-up-tax-rules-side-by-side-package","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/changes-to-top-up-tax-rules-side-by-side-package\/","title":{"rendered":"Changes to Top-up Tax rules \u2013 \u201cSide-by-Side Package\u201d"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 5 January 2026, the OECD\/G20 Inclusive Framework BEPS approved and published a political-technical agreement on a package of changes that is conceived as an amendment to the existing Pillar II rules (i.e. administrative guidance to be incorporated into the Commentary to the GloBE Model Rules). In essence, the package is intended to enable the &#8220;Side-by-Side&#8221; functioning of the global minimum tax (the so-called Pillar II), reduce the administrative burden of Top-up Taxes and at the same time protect the tax interests of individual jurisdictions. Below, we briefly summarize what the proposal brings, among other things.<\/p>\n","protected":false},"author":117,"featured_media":10121,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[742,252,32,8],"class_list":["post-10120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-pillar-ii","tag-oecd","tag-international-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=10120"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10120\/revisions"}],"predecessor-version":[{"id":10122,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10120\/revisions\/10122"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10121"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}