Pillar 2 Developments Tracker
Track changes and adoption by jurisdiction.
Open
Your hub for Pillar 2 research. Access country analysis, global trackers, domestic-law views and research tools.
Jurisdiction-by-jurisdiction materials and deliverables.
Track changes and adoption by jurisdiction.
OpenGenerate stakeholder-ready PDF outputs.
OpenCountry guides and practical implementation detail.
OpenAnalysis and explainers across key issues.
OpenCross-jurisdiction views and domestic-law tracking.
Browse domestic legislation across jurisdictions.
OpenTrack domestic adoption of OECD Administrative Guidance.
OpenMonitor QDMTT implementation in domestic law.
OpenTrack safe harbour adoption and domestic law status.
OpenWorkflow tools for faster analysis and delivery.
Ask questions and accelerate research workflows.
OpenTooling for member workflows and delivery.
OpenFind content and move through Pillar 2 materials faster.
OpenAssess Transitional CbCR Safe Harbour eligibility by tested jurisdiction and export structured outputs.
OpenAutomated tool to determine eligibility for the Simplified ETR Safe Harbour.
OpenLatest Developments
On March 31, 2026, Japan enacted its 2026 Tax Reform Package. This includes amendments to the Pillar Two regime including providing for aspects of the January 2026 Side-by-Side tax package and the January 2025 OECD Administrative Guidance.
On March 25, 2026, Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026, to amend its Pillar Two rules to incorporate aspects of the OECD Administrative Guidance for DMTT purposes.
On March 25, 2026, Sweden issued a draft law to include new Pillar Two simplification rules including the Side-by-Side Safe Harbour, UPE Safe Harbour, and other additions to Sweden’s top-up tax rules.
Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026, on March 20, 2026. This updates Australia’s domestic lists of foreign Qualified IIRs, foreign Qualified Domestic Minimum Top-up Taxes, and jurisdictions with QDMTT Safe Harbour status.
On March 23, 2026, Belgium issued an updated draft QDMTT Form and XSD Schema.
Latest Articles
This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution
© 2026 OECDPillars.com
All Rights Reserved
