Australia’s May 2026 proposed Pillar Two amendments: the CbCR safe harbour extension and related technical fixes
On May 1, 2026, Australia issued the draft Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 for consultation. This includes a one-year extension to the Transitional CbCR safe-harbour and a number technical amendments to the Australia’s Pillar Two rules
OECD Releases its Global Minimum Tax Implementation Toolkit
On April 30, 2026, the OECD released its Global Minimum Tax Implementation Toolkit. The Toolkit is directed primarily at tax administrations and tax policy officials implementing the global minimum tax
South Africa’s 2026 Pillar Two amendments: an Article-by-Article Analysis
South Africa’s April Pillar Two amendments are focused on implementing the June 2024 OECD Administrative Guidance (sections 63–65 of the Taxation Laws Amendment Act, 2026 and section 25 of the Tax Administration Laws Amendment Act, 2026).
Finland Issues Detailed Guidance on the GIR XML
In April 2026, Finland issued detailed guidance on the Finnish implementation of the GloBE Information Return (GIR)
Croatia Issues a Draft Ordinance to Provide for Pillar Two Administrative Amendments
On April 10, 2026, Croatia issued a Draft Ordinance to provide for various administrative aspects of its Pillar Two regime.
The Netherlands opens Pillar Two Filing from June 2026
The Netherlands has announced the opening of its Pillar Two filing from June 2026.
Norway Pillar Two Filing Guide
A guide to Norway’s three compliance workstreams for Pillar Two (suppleringsskatteloven): the GloBE Information Return (GIR), the foreign-filer notification, and the Norwegian top-up tax return.
New Zealand Implements OECD Side-by-Side Tax Package With a Timing Amendment
A review of the remedial timing amendment that aligns New Zealand’s GloBE incorporation rules with the OECD’s January 2026 Side-by-Side Package.
Brazil opens consultation on Amendments to its QDMTT for the SBTI Safe Harbour
On April 17, 2026, the Brazil opened up a consultation on proposed changes to its QDMTT regime to implement the Substance-based Tax Incentives (SBTI) Safe Harbour.
Dutch Tax Administration Clarifies the Treatment of Joint Ventures Under the Dutch Minimum Tax Act 2024
On 9 and 10 April 2026, the Dutch Tax Administration’s Pillar Two Knowledge Group published two administrative positions on the treatment of joint ventures under the Dutch Minimum Tax Act 2024.
