The OECD’s May 2026 Pillar Two guidance: central GIR filing, 52–53-week fiscal years and the updated Central Record
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 Transitional UTPR Safe Harbour for 52–53-week fiscal years, and an update to the Central Record.
