December 24, 2025 – oecdpillars.com

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Israel Enacts its DMTT Law with Significant Changes from the Previous Draft law

Uruguay Enacts DMTT Law and issues a Decree for Exemptions under Tax Stability Agreements

South Korea Enacts 2026 Tax Reform for QDMTT Implementation

Sample Calculator & Excel File for the Simplified ETR Safe Harbour

Ireland Extends Pillar 2 Registration Deadline

On December 18, 2025, the Irish Revenue issued Revenue eBrief No. 244/25 which provides for an extension in the Pillar 2 registration deadline to February 28, 2026 (from December 31, 2025).

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