Pillar 2 Dashboard
A high-level view of Pillar 2 implementation and key design features across jurisdictions.
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.
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.
Work with GIR XSD data inputs and structured outputs to support Pillar 2 reporting workflows.
Automated tax engine to calculate whether the Simpified ETR Safe Harbour applies.
Order No. 76/2026-XXV of June 3, 2026, allows constituent entities whose fiscal year ended between 31 December 2024 and 31 March 2025 to submit the Article 46(1) declarations – including the Article 45(1)(b) top-up tax information return/GIR-equivalent return and the Article 45(1)(c) tax assessment return – without additions or penalties until 30 September 2026. The registration declaration under Article 45(1)(a) is not covered.
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 Multinational Enterprise (Minimum Tax) Act 2024 (MMTA). The Bill contains 22 amendments: 20 amendments to the Income Tax Act and two amendments to the MMTA. The two MMTA changes are to implement the Side-by-Side Safe Harbour under the OECD’s January 2026 package and to implement the GloBE information return exchange framework.
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. This provides guidance for the use of the GIR XML Schema for first GloBE filings and exchanges in 2026 including practical fixes, workarounds and the switch-off of certain validation rules.
In June 2026, The Bahamas issued the Domestic Minimum Top-Up Tax (Amendment) Bill, 2026 to provide for various administrative amendments to its DMTT regime. If enacted the law would come into force on July 1, 2026.
On June 4, 2026, the Norwegian Ministry of Finance published draft legislation implementing the OECD January 2026 Side-by-Side Package. The draft legislation includes:
– Side-by-Side Safe Harbour
– UPE Safe Harbour
– Substance-based Tax Incentive Safe Harbour
– Simplified ETR Safe Harbour
– Extension of the Transitional CbCR Safe Harbour
Our OECD Pillar Two Tracker covers the latest developments at the OECD, EU and in domestic jurisdictions to keep you up-to-date with the implementation of Pillar Two.
Updated daily and with links to our more detailed analysis on the approach and impact of domestic implementation:
Featured Articles
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,
On June 1, 2026, the Belgian Official Gazette published the Royal Decree of May 25, 2026 determining the 2024 Pillar Two QDMTT Return
On May 20, 2026, the Czech Republic issued Decree No. 68/2026 Coll which prescribes the content structure and electronic format for the Czech Pillar Two
The Swedish Tax Agency has updated its public guidance on Sweden’s implementation of the Pillar Two global minimum tax regime.
Germany’s Federal Ministry of Finance published the Draft Annual Tax Act, 2026 on May 19, 2026. Key changes include implementation of aspects of the OECD
On May 18, 2026, the OECD provided three Pillar Two updates: a common understanding among jurisdictions relating to late-filing penalties, further Administrative Guidance on the
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