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..
Automated tax engine to calculate whether the Simpified ETR Safe Harbour applies.
On July 13, 2026, the UK government published draft Finance Bill 2026–27 legislation implementing the OECD’s January 2026 Side-by-Side package. The proposals introduce the permanent Simplified ETR Safe Harbour, extend the Transitional CbCR Safe Harbour, provide special treatment for qualifying substance-based tax incentives and implement both the Side-by-Side and Ultimate Parent Entity Safe Harbours.
On July 1, 2026, Australia issued the Taxation (Multinational – Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 to amend the Taxation (Multinational – Global and Domestic Minimum Tax) Rules 2024. The amendments incorporate elements of the OECD Agreed Administrative Guidance issued in December 2023, June 2024 and January 2026.
On July 8, 2026, the Ministry of Economy and Finance extended the deadline for filing the GIR, GloBE tax return and payment of top-up tax to September 1, 2026 (from June 30, 2026).
On June 26, 2026, Cyprus issued Decree No. 272/2026 which lists additional OECD/G20 Inclusive Framework materials issued after the enactment of the Cyprus Pillar Two law in December 2024, including the January 2025 Administrative Guidance, the January 2025 GloBE Information Return, the 2025 Consolidated Commentary, the 2025 Examples, and the January 2026 Side-by-Side package.
On June 22, 2026, the UAE issued Ministerial Decision No. 96 of 2026. It formally adopts the latest OECD interpretive materials for the UAE’s QDMTT regime including the 2026 Consolidated Commentary, the 2026 Administrative Guidance/Central Record, and the January 2025 GloBE Information Return. It applies to fiscal years beginning on or after 1 January 2025, repeals Ministerial Decision No. 88 of 2025, and took effect from its date of issuance.
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On July 13, 2026, the UK government published draft Finance Bill 2026–27 legislation implementing the OECD’s January 2026 Side-by-Side package.
On July 1, 2026, Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026. This incorporates elements of the
On June 26, 2026, Cyprus issued Decree 272/2026 to confirm entry-into-force dates for the main January 2026 OECD safe harbour package
On June 22, 2026, the UAE issued Ministerial Decision No. 96 of 2026 to implement the OECD Side-by-Side Tax Package.
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
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