Research domestic rules, compare local compliance obligations and build reports with links to the underlying law. Independent analysis for lawyers, accountants and in-house tax teams.
Explore the public guide overview, compliance resources and report walkthrough. These show the structure of the research and the outputs available through membership.
A country guide connects domestic implementation to the underlying legislation.
Public overview and contents; detailed analysis requires membership.
Start from the compliance dashboard to find local filing resources and registration requirements.
Public resource overview; access to individual resources depends on your plan.
The Report Builder lets you select jurisdictions and analysis topics to create a comparative PDF with domestic-law citations.
Public demonstration; report generation is included in Core + Tools.
Choose research or research plus tools. Core: £295 per user/year. Core + Tools: £395 per user/year. Annual billing; VAT, where applicable, is shown at checkout. Compare the plans · Ask about access for your team
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.
Generate stakeholder-ready PDF reports and structured Pillar 2 outputs for client delivery.
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.
Automated tax engine to calculate whether the Simplified ETR Safe Harbour applies.
The Commons agreed Ways and Means Resolution 39 on 3 November 2026, setting out an annual Side-by-Side safe-harbour election for Multinational Top-up Tax for qualifying groups and accounting periods beginning on or after 1 January 2026. The resolution invokes the temporary statutory-effect mechanism in section 1 of the Provisional Collection of Taxes Act 1968, subject to that Act’s conditions. The same record confirms Finance Bill 173’s presentation and first reading. This is not Royal Assent or implementation of the entire July package, and does not establish a DTT exemption or filing waiver. Our existing UK analysis has been updated.
The Finnish Tax Administration’s Pillar Two page, updated 3 November 2026, announces an early-2028 rollout of the revised GIR XML schema, with the detailed timetable to follow. The notice says the revised data requirements and schema concern accounting periods beginning on or after 31 December 2025. It does not establish an immediate MyTax switch or a new filing deadline. See the Finland GloBE guide for the implementation note.
IRAS’s third-edition MTT and DTT e-Tax Guide, dated 30 October 2026, gives advance guidance on the local financial accounting standard (LFAS) test. The intended accounting-period alignment applies from financial years beginning on or after 1 January 2026, with separate early-application elections from 2025. Footnote 23 says the changes will be provided in the MMT Regulations by December 2026; the guide is not evidence that those regulations have been enacted. It also clarifies GIR exchange and local-filing dissemination, without announcing a new filing deadline or an activated exchange partner. See the updated Singapore GloBE guide.
Royal Decree 101/2026, dated 29 October and published in Official Gazette 1672 on 1 November 2026, amends Oman’s Pillar Two law with registration, reporting-entity, return and payment provisions. Specified amendments apply from the tax year beginning 1 January 2025; the additional enforcement provisions take effect on 2 November 2026 under the decree’s general commencement rule.
Original Gazette instrument (public reproduction) | Gazette issue cover | Read our analysis
On 28 October 2026, the French National Assembly rejected Government amendment I-3734 to the 2027 Finance Bill. The amendment proposed Side-by-Side and UPE safe harbours, a Transitional CbCR Safe Harbour extension and related Pillar Two changes. Those measures were not adopted through this amendment. Existing French law is not changed by its rejection; any later replacement text requires separate verification. Read our updated analysis.
Featured Articles
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.
Ireland’s Finance (No. 2) Bill 2026 proposes Side-by-Side, UPE and substance-based incentive safe harbours, a simplified-ETR framework and GIR filing and penalty changes, with provision-specific
Bermuda’s Tax Credits (Administrative) Regulations 2026, operative from 9 October, prescribe registration, group filing and a ten-month claim deadline under the existing Tax Credits Act.
IRAS guidance updated on 13 October 2026 identifies Singapore tax incentives and qualifying components for the Substance-based Tax Incentive Safe Harbour, including specified base and
Kenya published final minimum top-up tax regulations on 18 September 2026. Legal Notice 189 sets notification and filing requirements, including distinct local-return and GIR deadlines.
This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution
© 2026 OECDPillars.com
All Rights Reserved