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.
Italy Pillar Two Filing Guide
A guide to Italy’s three-track Pillar Two process: the reporting-entity notification, the DAC9/GIR (Comunicazione Rilevante), and the domestic GloBE Return (Dichiarazione fiscale Globe) with related F24 payments.
Australia Pillar Two Filing Guide
A guide to Australia’s Pillar Two filing. It covers the separate local GIR XML filing, the foreign lodgement notification, and the Combined Global and Domestic Minimum Tax Return (CGDMTR), including the Australian IIR/UTPR tax return and Australian DMT tax return. It also flags the main ATO validation rules and the software / API points that matter if you are building or testing a filing process.
Spain Pillar Two Filing Guide
A guide to Spain’s three-part Pillar Two workflow: model 240 (group/filing notification), model 241 (GIR-DAC9 information return), and model 242 (top-up tax self-assessment).
Switzerland’s April 2026 Pillar Two Statements: Implementation of the OECD Administrative Guidance
On April 7, the Swiss Federal Tax Administration issued Communication-031-E-2026-f and Communication-030-E-2026-f to apply the OECD January 2025 and January 2026 Administrative Guidance
Germany Issues a Draft Regulation with a list of Qualifying Pillar Two Jurisdictions
On April 8, 2026, Germany issued a Draft Regulation which included a list of jurisdictions with qualifying status for the purposes of the IIR, UTPR, QDMTT and the QDMTT Safe Harbour.
A Review of Turkey’s Draft Pillar Two Returns
On April 8, 2026, the Turkish Revenue Administration published draft versions of its Pillar Two Tax Returns/Notifications.
