Ireland: Revenue updates guidance on Pillar Two effective tax rate
Irish Revenue has published eBrief No. 125/26 on 28 August 2026, updating Tax and Duty Manual Part 04A-01-02, which provides guidance on the operation of the Pillar Two rules on the Global Minimum Level of Taxation for Multinational Enterprise
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Cyprus: Ministry of Finance consults amendments to Pillar Two taxation law
The Cyprus Ministry of Finance has opened a public consultation on 30 July 2026, on the Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups in the Union (Amendment) Law of 2026. The amending bill
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Belgium issues additional FAQs on Pillar two supplementary tax filings
Belgium's Federal Public Service Finance has published additional frequently asked questions (FAQs) on the filing requirements under the Pillar Two global minimum tax rules, expanding on guidance previously issued for the country's Qualified
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Qatar: GTA publishes six Pillar Two decisions establishing minimum tax compliance framework
Qatar published six General Tax Authority (GTA) decisions in Issue 14 of the Official Gazette on 27 August 2026, setting out rules for implementing the Pillar Two global minimum tax framework. A primary focus is the Ministry of Foreign Affairs'
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Saudi Arabia: ZATCA sets out tax, customs rules for SEZs
Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has issued a new guide outlining the tax and customs treatment for businesses operating in the country’s four Special Economic Zones (SEZs), along with the compliance requirements
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UAE updates requirements for filing Pillar Two information return
The UAE Ministry of Finance has issued Ministerial Decision No. 133 of 2026 on 25 August 2026, setting out the entities required to file the Pillar Two Information Return under Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on
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Spain clarifies Pillar Two exclusion for publicly owned commercial entities
Spain's General Directorate of Taxes (DGT) has ruled that publicly owned commercial entities are not automatically excluded from the scope of Pillar Two, and that qualification as an excluded governmental entity must be assessed on a case-by-case
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OECD: TIWB expands support for global minimum tax implementation
Tax Inspectors Without Borders (TIWB), a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP), helped developing countries collect an additional USD 2.72 billion in
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Germany gazettes amended minimum tax report ordinance
Germany has amended and renamed its Minimum Tax Report Ordinance, restructuring the regulation and adding a comprehensive list of foreign tax jurisdictions recognised for the purposes of the country's Minimum Tax Act, according to a notice published
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Slovak Republic: Government approves draft bill to implement Side-by-Side package
The Slovak Republic government has approved a draft bill amending Act No. 507/2023 Coll., which implements the EU Minimum Taxation Directive. The draft bill was approved by Government Resolution No. 320/2026 on 19 August 2026. The bill introduces
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Bahrain: NBR publishes guidance on DMTT returns
Bahrain’s National Bureau for Revenue (NBR) has published Version 1.0 of its DMTT Return Filing Manual, setting out procedures for filing, payment and refunds under the 15% Domestic Minimum Top-up Tax (DMTT). The regime applies from 1 January 2025
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Sweden: Ministry of Finance proposes new tax relief for R&D investment
Sweden’s Ministry of Finance has proposed a new voluntary tax incentive that would allow businesses to claim an additional deduction of 200% of eligible R&D wage costs, taking the total deduction to 300% when combined with the ordinary
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Sweden proposes Pillar Two Safe Harbours for MNE Groups
Sweden’s Ministry of Finance has proposed amendments and additions to the Swedish Additional Tax Act (lagen om tilläggsskatt) to align the legislation with the latest Administrative Guidance issued by the OECD/G20 Inclusive Framework on
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Australia: ATO publishes updated CGDMTR lodgment instructions for Pillar Two groups
The Australian Taxation Office (ATO) has published updated guidance on 4 August 2026 on Global Anti-Base Erosion (GloBE) joint ventures, including instructions for completing the Combined Global and Domestic Minimum Tax Return (CGDMTR). The expanded
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Italy: Omnibus tax decree, reshapes corporate tax, VAT, compliance rules
The Italian Revenue Agency has announced that it published Legislative Decree No. 148 of 7 August 2026 (the Omnibus Tax Decree) in the Official Gazette on 11 August 2026. This follows the Italian government's approval of a sweeping 37-article tax
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Germany: Federal Cabinet approves draft Annual Tax Act 2026, incorporates OECD Side-by-Side Package
Germany’s Federal Cabinet released a press release on 12 August 2026 announcing the adoption of the draft Annual Tax Act 2026 (Jahressteuergesetz 2026) on 12 August 2026, proposing a broad package of changes to German tax rules. Among its key
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Netherlands: Tax Authorities clarify Pillar Two Minimum Tax Act 2024
The Dutch Tax Authorities have updated their Questions and Answers (Q&A) on the Minimum Tax Act 2024 (MTA 2024), providing revised guidance on the application of the legislation, including the treatment of penalties, tax interest, appeal periods
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Netherlands amends tax penalty rules to support Pillar Two, DAC8, DAC9 rollout
The Netherlands has gazetted Decision No. 2026-14582 of 30 July 2026 on 7 August 2026, bringing amendments to the Decree on Administrative Fines of the Tax and Customs Administration (BBBB). These changes primarily adapt the administrative penalty
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