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Pillar Two GloBE Legislation & Domestic Guidance

Last Updated: September 1, 2025

Access: GloBE Country Guides

GloBE Elections: Jurisdictional Matrix

QDMTTs: Jurisdictional Matrix

Login For Analysis and Links to All Domestic Pillar Two Laws (Draft and Enacted) and Domestic Guidance Notes

Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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