Analysis of the domestic implementation of Pillar 2 globally. Detailed Country Guides, Local Compliance Requirements, PDF Report Builders, Tools, OECD Administrative Guidance and QDMTT Design Tracking and more.
A high-level view of Pillar 2 implementation and key design features across jurisdictions.
Track local filing requirements, timelines, and practical compliance checkpoints by jurisdiction.
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Assess Transitional CbCR Safe Harbour eligibility by tested jurisdiction and export structured outputs.
Helps tax teams generate workplans, manage GIR filing routes, track local returns and notifications, apply QDMTT jurisdiction-specific tailoring, assess safe harbours, collect evidence and control review/sign-off..
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On June 26, 2026, Turkey announced an extension to the filing of its GloBE tax return and payment from June 30, 2026 to July 31, 2026.
The Isle of Man Treasury issued the Global Minimum Tax (Pillar Two) (Amendment) Order 2026, SD 2026/0127 on June 18, 2026. It comes into operation on the day after Tynwald approval.
The Order embeds the OECD Central Record for the purposes of the Global Minimum Tax as an updated source of Administrative Guidance, it adds the OECD’s 2026 Side-by-Side Package to the domestic interpretive framework, and it expands the Treasury’s recognition power so that the Isle of Man can recognise another jurisdiction as having a Qualified Side-by-Side Regime or Qualified Ultimate Parent Entity Regime.
On June 19, 2026, Brazil issued IN RFB No. 2,329/2026. This clarifies how a multinational group can centralise payment of Brazil’s Additional CSLL in one Brazilian constituent entity, and addresses a timing issue under Brazil’s RSGT regime, where the fiscal year of the Brazilian jurisdiction does not align with the fiscal year covered by the group’s Country-by-Country Report (which can impact on the Transitional CbCR Safe Harbour).
On June 16, 2026, the Dutch Ministry of Finance opened an internet consultation on the Draft Safe Harbours Bill. The consultation closes on July 14, 2026 and includes draft legislation to implement the OECD Side-by-Side package into the domestic law.
On June 15, 2026, the 2025 final QDMTT return and the final IIR return for 2024 and 2025 was published in the Official Gazette.
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On June 26, 2026, Turkey announced an extension to the filing of its GloBE tax return and payment from June 30, 2026 to July 31,
On June 16, 2026, the Dutch Ministry of Finance opened an internet consultation on the Draft Safe-Harbour Bill. The consultation closes on 14 July 2026
On June 15, 2026, the Cyprus Tax Department issued two announcements on the domestic implementation of the Pillar Two framework. The first concerned the European
On June 10, 2026, the EU issued the ‘Manual for MNE Groups on Global Minimum Tax (Pillar Two) Compliance Obligations‘. This provides country level analysis
A practical overview of the Dutch GloBE Information Return (GIR) filing process, including BIA terminology, deadlines, XML format, Digipoort submission, security, validation, notification obligations and
Singapore has opened a consultation on the proposed Finance (Income Taxes) Bill 2026, a package that would amend the Income Tax Act 1947 and the
On June 8, 2026, the OECD released the Guidance on the use of the GIR XML Schema for the first GloBE filing and exchange cycle.
In June 2026, the Bahamas issued the Domestic Minimum Top-Up Tax (Amendment) Bill, 2026 to provide for administrative and compliance amendments to its QDMTT regime.
On June 4, 2026, the Norwegian Ministry of Finance published a consultation paper proposing amendments to the Norwegian Supplementary Tax Act, to implement the OECD
On June 1, 2026, SARS issued the ‘Guide to Submit Global Minimum Tax (GMT) Returns on eFiling’ which explains how MNE groups must access, complete,
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