South Korea’s Amended Enforcement Decree Provides for Detailed QDMTT Rules
On February 27, 2026, South Korea issued an amendment to its international tax adjustment decree to provide for detailed provisions for the application of its QDMTT.
Japan’s Pillar Two filing process: GIR and top-up tax returns through e-Tax
In this article we look at how Japan handles the Pillar Two GloBE Information Return through the e-Tax Multinational Enterprise Information Reporting Corner, what fields Japan localises in the GIR XML and CSV package, and how that sits alongside the Japanese top-up tax return.
Japan Pillar Two Filing Checklist
View our downloadable checklist for Japan’s Pillar Two filing process.
