Pillar 2 Developments Tracker
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OpenLatest Developments
On May 4, 2026, Indonesia issued Regulation of the Director General of Taxes Number: PER-6/PJ/2026 to provide detailed administrative provisions for Indonesia’s Global Minimum Tax.
On May 6, 2026, Canada’s issued Bill C‑31 (Budget 2025 Implementation Act, No. 2) into Parliament. Part 2 of the Bill amends the Global Minimum Tax Act to implement the UTPR, implement aspects of OECD administrative guidance, and make a number of technical amendments.
On May 6, 2026, Switzerland opened a consultation on amendments to the Swiss Minimum Taxation Ordinance (MindStV). The consultation is a response to two parliamentary motions requiring the Federal Council to delay the Swiss application of the OECD January 2025 Administrative Guidance on Article 9.1 of the GloBE Model Rules for one year, so that the guidance applies only to fiscal years beginning on or after January 1, 2025.
On May 6, 2026, FURS announced the opening of the test submission platform for filing the IIR/UTPR return and the QDMTT return. Both forms are expected to be available on the production eDavki portal in the week 11 May to 15 May 2026.
On May 1, 2026, Australia issued the draft Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 for consultation. This includes a one-year extension to the Transitional CbCR safe-harbour and a number of technical amendments to Australia’s Pillar Two rules.
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