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The Kenya Revenue Authority’s 9 November notice directs covered persons to notify the Commissioner by 30 November 2026, giving the group name, the ultimate parent entity’s country and the Kenyan constituent entities and PINs. The notice does not identify an amending instrument or explain how that date relates to regulation 27(1)’s 60-day period, which computes to 17 November from the Regulations’ 18 September publication. It gives no new return or payment dates. Read our updated analysis.
Singapore’s Finance (Income Taxes) Act 2026 (Act 23 of 2026) was assented to on 29 October and published on 4 November. It enacts the Pillar Two amendments passed on 6 October. Sections 36 and 40–48 and section 49(a) and (c) commenced on publication; sections 38 and 49(b) are deemed in force from 1 January 2026; sections 37, 39, 49(d) and 50 await ministerial commencement. Read our updated analysis.
The Australian Taxation Office has updated its GIR XML requirements page to link the September 2026 revised GIR and the October 2026 XML schema. The OECD says the revised GIR applies only to fiscal years commencing on or after 31 December 2025; the ATO link currently says “3 December 2025”. Version 1.0 remains applicable to exchanges through 15 June 2028 and version 2.0 applies from 25 June 2028, including corrections. The update does not change Australian filing deadlines or itself publish a new Australian domestic software package. See the updated Australia filing guide.
Montenegro’s parliamentary finance committee recommended on 6 November that Parliament adopt a bill amending the Global Minimum Corporate Income Tax Law. The committee report says the proposal would shorten both the Pillar Two information-return and QDMTT-return periods from 18 to 15 months after fiscal year-end, while retaining 18 months for the law’s first application year. It also describes proposed clarifications to the QDMTT tax base, allocation, entity location and ETR and top-up-tax calculations. See our enacted-law analysis and PIDP return analysis.
Malaysia’s tax authority updated its GMT filing-obligations page on 6 November. It says intended GIR filers need a MyGIR ID to access HiDEF, that the GIR and Top-up Tax Return platforms are expected in early 2027, and that intended registrants may join a 12 January 2027 engagement session by registering for that session by 30 November 2026.
Featured Articles
Liechtenstein’s Parliament passed amendments replacing the time-limited Article 28 safe-harbour power and adding Government competence for the GIR MCAA list. The measure awaits the referendum
Poland’s Parliament has passed a bill that would raise ordinary corporate income tax to 22% for taxpayers that were in scope of Poland’s Pillar Two
Ireland Revenue eBrief No. 164/26 adds operational rules for correcting and deleting accepted Top-up Tax Information Returns and for coding the jurisdictions entitled to receive
AADE Decisions A.1236 and A.1237, published on 2 November 2026, prescribe separate domestic top-up tax and IIR/UTPR self-assessment returns. The decisions address designated filers, nil
Royal Decree 101/2026, published in Gazette 1672 on 1 November 2026, rewrites Oman’s Pillar Two registration, filing and payment provisions. Specified amendments apply from the
Curaçao’s final minimum-tax ordinance introduces an IIR from fiscal years beginning in 2025, reserves domestic-tax and UTPR chapters, and sets separate GIR and tax-return deadlines.
Italy’s Revenue Agency rejects using lower 2023 comparatives restated under OIC 34 for the 2024 Pillar Two scope test. We examine Response No. 188/2026 and
Uruguay’s signed IMCD decree dated 16 October 2026 adds previously missing GloBE elections and develops the rules for income, covered taxes, foreign-tax allocation, negative tax
Switzerland adopts a one-year delay to the OECD Article 9.1 DTA guidance for 2024, with foreign IIR and grace-period cap implications.
The OECD’s October 2026 GIR XML guide incorporates the revised reporting framework and sets a June 2028 transition for exchanges, including corrections to earlier returns.
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