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.
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.
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.
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.
Assess Transitional CbCR Safe Harbour eligibility by Tested Jurisdiction using CbCR + financial statement inputs (including key OECD administrative guidance adjustments).
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.
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