The Pillar Two Global Minimum Tax includes a significant compliance burden for in-scope MNEs.

Not only is there a requirement to file GloBE Information Returns (GIRs) for each constituent entity in a jurisdiction (unless the filing requirement is met by a Designated Filing Entity, a Designated Local Entity or the Transitional Simplified Reporting Election applies), but jurisdictions also require other Pillar Two compliance forms.

This can include a requirement to register locally for Pillar Two purposes, domestic Pillar Two tax returns to impose the Pillar Two liability, payment forms as well as other related notification forms (eg a notification form to appoint a foreign group member to submit the GIR).

We keep track of all domestic Pillar Two forms issued to date, including links to domestic forms and notices for each relevant jurisdiction.