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.
Analysis of Finland’s 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.
