A Review of Australia’s Pillar Two filing and payment requirements
On March 12, 2026, Australia updated its guidance on Lodging, paying and other obligations for Pillar Two.
Liechtenstein Issues a Consultation to Amend its Minimum Tax Act
On March 10, 2026, Liechtenstein issued a proposal (for consultation) to amend its Minimum Tax Act to enable it to implement the January 2026 OECD Side-by-Side Tax Package.
Analysis of Finlands Latest Draft Law to Implement the January 2026 OECD Side-by-Side Package
On February 12, 2026, Finland issued a draft law to implement the OECD Side By Side Tax Package. On March 3, 2026 this was approved by the Parliamentary Finance Committee.
Australia Issues a Draft Law to Amend Global Minimum Tax Rules
On February 16, 2026, Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax)
Amendment (2026 Measures No.1) Rules 2026, to amend its Global Minimum Tax Rules.
Poland Issues a Draft Law to Implement OECD Administrative Guidance
On February 13, 2026, Poland issued a draft law to amend its Global Minimum Tax Law for the December 2023, June 2024 and January 2025 OECD Administrative Guidance. This also includes QDMTT changes, including the introduction of a Local Financial Accounting Standard rule.
Qatar Issues Cabinet Resolution for Detailed IIR and QDMTT Implementation Rules
On February 12, 2026, Cabinet Resolution No. (2) of 2026, was published in the Official Gazette to provide for the detailed implementation of the IIR and QDMTT in Qatar.
Italy Approves Model for the GloBE Tax Return
On February 6, 2026, the Italian Revenue Agency approved the model for the GloBE tax Return. This is a consolidated form with information on the calculation of top-up tax under the IIR, UTPR and QDMTT.
Transitional CbCR Safe Harbour Engine
Assess Transitional CbCR Safe Harbour eligibility by Tested Jurisdiction using CbCR + financial statement inputs (including key OECD administrative guidance adjustments).
Canada’s January 2026 Draft Amendments to the Global Minimum Tax Act: the Elective Private Investment Entity De-Consolidation Regime
On January 29, 2026, Canada’s Department of Finance released draft GMTA technical amendments introducing an elective private investment entity de-consolidation rule for Pillar Two/GMTA purposes.
Japan Issues Guidance on its UTPR and QDMTT Application
On January 30, 2026, Japan’s National Tax Agency issued a law implementation circular clarifying certain aspects of its UTPR and QDMTT.
