Domestic Differences Explorer
Compare the domestic Pillar Two rules that matter to your group.
Choose your jurisdictions and a research topic. Read the local positions side by side, preserve the qualifications and follow the supporting analysis.
This preview compares four QDMTT topics for the UK, Luxembourg and UAE. Core + Tools unlocks the full Explorer.
Compare domestic positions
Different entries can reflect wording or references as well as substantive differences. Blank cells mean the position is not recorded. Read each qualification and confirm the relevant effective dates in the country guide.
Use the comparison in your research
1. Compare
Start with the local positions and the notes explaining each topic.
2. Check the evidence
Open the original matrix, country guide and any linked source. A table modification date is not a verification date for every entry.
3. Record your conclusion
Export the comparison and document the group facts, relevant period and further checks supporting your treatment.
The Explorer presents the research currently held on OECDPillars. It does not determine tax liability, safe harbour eligibility or legal equivalence.
