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On 14 August 2026, the Swedish Government published a referral to the Council on Legislation proposing extensive amendments to Sweden’s Minimum Top-up Tax Act, Law (2023:875). The referral covers four of the five safe-harbour measures agreed by the OECD/G20 Inclusive Framework in January 2026, as well as changes arising from earlier OECD Administrative Guidance and the May 2026 guidance for 52- and 53-week fiscal years.
The Income Tax (Qualified Domestic Minimum Top-up Tax) Regulations 2026 were made on 28 July 2026, published in the Government Gazette on 8 August 2026 and are deemed to have been in operation from 1 July 2025.
On 3 August 2026, Korea’s Ministry of Finance and Economy released its 2026 Tax Reform Proposal. Among its international tax measures are proposed amendments intended to implement significant elements of the OECD/G20 Inclusive Framework’s January 2026 Pillar Two Side-by-Side Package.
The UAE Federal Tax Authority has issued Decision No. 12 of 2026, establishing registration, deregistration and scope-notification deadlines for entities affected by the UAE’s domestic minimum top-up tax.
The decision was issued on 16 July 2026 and applies to fiscal years beginning on or after 1 January 2025. Its central rule requires an entity subject to the UAE top-up tax to register no later than seven months after the end of the first fiscal year in which it falls within scope. A transitional rule gives entities whose fiscal year ended before 30 April 2026 until 30 November 2026 to register.
Qatar’s General Tax Authority (GTA) activated its Global and Domestic Minimum Tax registration service through the Dhareeba tax platform. The initial registration must be completed within three months from the date on which the GTA confirmed that the electronic platform was operational. The registration portal was opened on Auhust 2, 2026 (ie likely registration by November 2, 2026).
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On August 8, 2026, Mauritius issued its QDMTT regulations to implement its QDMTT.
On 3 August 2026, Korea’s Ministry of Finance and Economy released its 2026 Tax Reform Proposal. Among its international tax measures are proposed amendments intended
Decision No. 12 of 2026 introduces a seven-month registration period, transitional deadlines and a five-year notification regime for UAE entities within the domestic minimum top-up
Qatar’s General Tax Authority (GTA) activated its Global and Domestic Minimum Tax registration service through the Dhareeba tax platform on 2 August 2026.
On 30 July 2026, the Portuguese Government published Portaria No. 318/2026/1, approving Model 64 – the Pillar Two Top-up Tax Return – and its accompanying
Analysis of the domestic implementation of the Pillar Two Global Minimum Tax rules in Monaco for accounting periods beginning on or after December 31, 2026.
Monaco has published draft legislation introducing a Qualified Domestic Minimum Top-up Tax (QDMTT) for multinational enterprise groups. The measure is contained in Bill No. 1129
On July 23, 2026, Canada has released a proposed targeted amendment to its Global Minimum Tax Act that would broaden the circumstances in which an
On July 17, 2026, Bill No. 8795 was deposited in the Luxembourg Chamber of Deputies. This would implement the OECD’s January 2026 Side-by-Side package, introduce
On July 16, 2026 Barbados issued a guidance note: Qualified Domestic Minimum Top-up Tax (QDMTT): Transitional Rule for Fiscal Year 2024 – Transitional Application of
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