Uruguay Amends Fiscal Stability Compensation for its QDMTT
Uruguay’s presidential decree dated 31 August 2026 replaces the conditional QDMTT payment waiver in Decree No. 325/025 with a compensation mechanism. Article 1 requires in-scope constituent entities allocated QDMTT in Uruguay to comply with its QDMTT obligations and pay the tax; article 7 repeals the earlier decree.
Qatar Issues GTA Decisions Nos. 17-22 of 2026 on Pillar Two
Qatar has published six decisions dealing with currency conversion, simplified reporting, the Transitional CbCR Safe Harbour, non-material constituent entities, designated local entities and registration.
Slovakia Approves Draft Pillar Two Amendments Implementing the New Tax-Incentive Safe Harbour
The Slovak Government has approved draft legislation that would make significant changes to Slovakia’s qualified domestic minimum top-up tax regime. The proposals would implement the OECD’s new Substance-Based Tax Incentives Safe Harbour, extend the Transitional CbCR Safe Harbour and introduce rules preserving Pillar Two filing and payment obligations where a Slovak taxpayer ceases to exist without a legal successor.
Cyprus Consults on Amendments to its QDMTT
Cyprus has opened a public consultation on amendments to its Pillar Two legislation intended to address observations from the European Commission and align the domestic rules more closely with OECD guidance. The consultation opened on 30 July 2026 and is scheduled to close on 5 September 2026.
Germany publishes Pillar Two recognition list in amended Minimum Tax Regulation
On August 7, 2026, Germany published a regulation that gives domestic legal effect to a jurisdiction-by-jurisdiction list of qualifying Pillar Two jurisdictions.
Mauritius issues Detailed QDMTT Regulations
On August 8, 2026, Mauritius issued its QDMTT regulations to implement its QDMTT.
Korea’s 2026 Tax Reform Proposal: Implementing the OECD Pillar Two Side-by-Side Package
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.
UAE FTA establishes Pillar Two registration and deregistration deadlines
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 tax framework.
Qatar Opens Pillar Two Registration Portal and Sets 30 November 2026 Deadline
Qatar’s General Tax Authority (GTA) activated its Global and Domestic Minimum Tax registration service through the Dhareeba tax platform on 2 August 2026.
Portugal Publishes Model 64: Pillar Two Top-up Tax Return
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 completion instructions. The Ministerial Order entered into force and took effect on 31 July 2026.
