Japan’s Pillar Two filing process: GIR and top-up tax returns through e-Tax
In this article we look at how Japan handles the Pillar Two GloBE Information Return through the e-Tax Multinational Enterprise Information Reporting Corner, what fields Japan localises in the GIR XML and CSV package, and how that sits alongside the Japanese top-up tax return.
Japan Pillar Two Filing Checklist
View our downloadable checklist for Japan’s Pillar Two filing process.
Belgium Issues a Circular on Pillar Two Currency Conversion
On March 17, 2026, Belgium issued a Circular on Pillar Two Currency Conversion.
Belgium Issues a Consultation on the Pillar Two IIR Top-up Tax Return
On March 19, 2026, Belgium issued a Consultation on the Pillar 2 IIR Top-Up Tax Return.
Switzerland GIR Filing Checklist
On March 19, 2026, Switzerland opened up its GIR Filing Portal. Download our Swiss GIR Filing Checklist.
Switzerland Opens its GIR Filing Portal
On March 19, 2026, Switzerland opened up its GIR Filing Portal.
Montenegro’s New Global Minimum Tax Law
On March 10, 2026, Montenegro published its law to implement a global minimum tax (QDMTT) in its Official Gazette.
Navarra approves Pillar Two regulations
On March 17, 2026, Spain’s Navarra region published Decree 13/2026, of February 25. 2026 in its Official Gazette. This approves the Global Minimum Tax Regulations for the Navarra Region and applies to tax periods beginning on or after December 31, 2023
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.
