Bulgaria advances DAC8 and DAC9 transposition: Expands crypto reporting, Pillar Two exchange rules, transfer pricing framework
Bulgaria’s Council of Ministers has approved and submitted a draft bill to the National Assembly on 7 May 2026 to transpose two European Union directives into national law: Council Directive (EU) 2023/2226 (DAC8) and Council Directive (EU)
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Countries move into Pillar Two filing phase as first compliance deadlines approach
Tax authorities across several jurisdictions are accelerating the rollout of compliance systems for the OECD’s Pillar Two global minimum tax regime, with new filing portals, technical specifications, deferrals and reporting procedures now being
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Switzerland: Federal Council consults amendment to minimum taxation ordinance
The Swiss Federal Council has opened a consultation on 6 May 2026 on an amendment to the Ordinance on Minimum Taxation, implementing two parliamentary motions of identical content (motions 25.4392 and 25.4399). The proposed revision concerns the
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Singapore: IRAS updates Pillar Two registration guidance for MNE top-up taxes
The Inland Revenue Authority of Singapore (IRAS) updated its guidance on 6 May 2026 on registration requirements for Multinational Enterprise Top-up Tax (MTT) and Domestic Top-up Tax (DTT) under the Multinational Enterprise (Minimum Tax) Act 2024
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Greece unveils draft law introducing DAC8, Pillar Two tax reforms and new advance tax ruling framework
Greece has unveiled a draft law on 30 April 2026 introducing wide-ranging tax transparency reforms, institutional restructuring measures and a new advance tax ruling framework, alongside the transposition of key EU tax directives including DAC8 and
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Korea (Rep.) issues guidance on global minimum tax filing rules for MNE groups
Korea (Rep.)’s National Tax Service (NTS) issued a release on 28 April 2026 setting out Global Minimum Tax filing requirements, including reporting obligations, filing procedures and deadlines for multinational enterprise (MNE) groups. The
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Australia opens Pillar Two lodgments ahead of June deadline
Australia has opened lodgments for Pillar Two returns, allowing multinational enterprise (MNE) groups to begin filing ahead of the first deadline on 30 June 2026. This announcement was made on 5 May 2026. Taxpayers can now submit both the
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Canada tables bill introducing budget measures, includes amendments to Global Minimum Tax Act
Canada's Department of Finance has tabled the Notice of Ways and Means Motion to introduce a bill entitled A second Act to implement certain provisions of the budget in Parliament on 4 November 2025. The bill introduces a range of measures,
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Netherlands: Omnibus tax bill clarifies treatment of qualifying domestic top-up taxes for participation credit
The Netherlands government has submitted the Omnibus Tax Bill (Fiscale Verzamelwet 2027) to parliament for approval. The Bill, together with its explanatory memorandum, was published on 29 April 2026. It sets out the legislative progress of the
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Romania ratifies convention to implement Pillar Two tax rule
Romania has officially ratified the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (STTR MLI), marking a significant step in international tax cooperation. The ratification was formalised through Law
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Australia: Treasury consults minimum tax rules amendments aligned with OECD guidance
Australia’s Treasury has initiated a public consultation, on 1 May 2026, on the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (the Amending Rules), which amends the Taxation
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OECD releases new toolkit to support consistent implementation of the global minimum tax
The OECD has released a new implementation toolkit to support tax administrations in applying the Global Minimum Tax in a consistent and co-ordinated way, reducing administrative and compliance burdens on 30 April 2026. The OECD has updated its
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Finland introduces comprehensive new rules for taxing permanent establishments
Finland has enacted three major tax laws—323/2026, 324/2026, and 325/2026—published in the Official Gazette on 28 April 2026, fundamentally reforming how permanent establishments operating in the country are taxed. The reforms bring Finnish
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Greece tables bill implementing DAC8/DAC9, global minimum tax measures
Greece introduced an omnibus bill in Parliament on 30 April 2026 through the Ministry of National Economy and Finance, aimed primarily at strengthening tax transparency through the incorporation of EU directives, alongside broad domestic tax reforms
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Kuwait introduces optional advance payment system for multinational groups under DMTT regime
Kuwait’s Ministry of Finance has issued Circular No. (1) of 29 April 2026 introducing an optional Advance Tax Payment Program for multinational enterprise (MNE) groups that fall within the scope of the Multinational Entities Tax Law, Law (Decree)
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China issues global minimum tax guidance for Chinese MNEs in Denmark, Ireland, UAE
China's State Taxation Administration (STA) has published comprehensive guidance to help Chinese companies navigate global minimum tax (GMT) rules in Denmark, Ireland, and the United Arab Emirates (UAE) despite not adopting these rules
See MoreNetherlands to launch digital platform for Pillar Two tax submissions in June 2026
The Dutch Tax and Customs Administration has announced that digital services for Pillar Two global minimum tax filings will go live from 1 June 2026, targeting large multinational enterprises. The Netherlands' Minimum Tax Act 2024, effective from
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Spain to open Pillar Two notification filings under Global Minimum tax rules
Spain will open the first global information reporting (GIR) and notification filing window under its Pillar Two framework on 30 April 2026, marking a key compliance milestone for multinational groups subject to the global minimum tax rules. The
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