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Detailed analysis of the legislative implementation of Pillar Two, per jurisdiction.
Access: GloBE Country Guides
Links to all draft/enacted jurisdictional Pillar Two legislation.
Access: Domestic Pillar Two Legislation
A matrix that tracks the domestic implementation of all 3 sets of OECD Administrative Guidance issued to date.
Drill down into domestic QDMTT implementation to identify jurisdictional differences.
Access: QDMTT Tracker
Tracks the domestic implementation of all Pillar Two elections (both from the OECD Model Rules and Administrative Guidance).
Access: Pillar Two Elections Matrix
Tracks the draft and enacted domestic laws issued to date back to the OECD Model Rules (on an article by article basis).
Access: Pillar Two Laws Mapping
Track the latest developments globally in the implementation of Pillar Two.
Access: Pillar Two Tracker
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