Luxembourg: Tax Authorities remind taxpayers of Pillar Two filing obligations
Luxembourg’s Direct Tax Administration has urged constituent entities, joint ventures and entities affiliated with joint ventures to regularise outstanding Pillar Two filing obligations as soon as possible. In a 6 August 2026 reminder, the
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Korea (Rep.) updates Pillar Two, CFC rules among other measures in 2026 Tax Reform Plan
Korea (Rep.)'s Ministry of Economy and Finance (MoEF) has unveiled its 2026 Tax Reform Plan, proposing a broad package of tax measures aimed at strengthening domestic manufacturing, supporting innovation, expanding tax relief for households and
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UAE: FTA issues registration, deregistration rules under Pillar Two Top-up tax
The UAE Federal Tax Authority (FTA) issued Federal Tax Authority Decision No. 12 of 2026, establishing the registration, deregistration and notification requirements for entities subject to the domestic Top-up Tax under Cabinet Decision No. 142 of
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Australia: ATO updates Pillar Two guidance on GIR lodgment, joint ventures
The Australian Taxation Office (ATO) has updated its guidance on Lodging, Paying and Other Obligations for Pillar Two on 4 August 2026. The revised guidance introduces new sections covering the lodgment of the GloBE Information Return (GIR),
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UK updates guidance on transitional approach to Pillar Two GIR filing, exchange
The UK’s His Majesty’s Revenue and Customs (HMRC) has updated its Pillar Two guidance to confirm the adoption of the OECD’s transitional approach for the central filing and exchange of the GloBE Information Return (GIR). Under the updated
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Qatar: GTA opens registration for global, domestic minimum tax (Pillar Two) on Dhareeba platform
Qatar’s General Tax Authority has announced the launch of the Global and Domestic Minimum Tax (Pillar Two) Registration Service through the Dhareeba platform on 2 August 2026. The GTA invites multinational enterprise (MNE) groups that fall
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Canada consults technical changes to Global Minimum Tax Act
The Department of Finance Canada has launched a consultation on draft amendments to the Global Minimum Tax Act that would update the definition of a "deduction/non-inclusion arrangement" under subsection 47(1). The Department of Finance Canada
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Portugal approves forms for calculation, settlement, declaration of domestic top-up tax
Portugal approved Modelo 64 tax return form, the official return for the assessment and payment of domestic top-up tax under the Global Minimum Tax Regime (RIMG), following the launch of the Modelo 62 – Registration Declaration form (RIMG) filing
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Belgium clarifies extension of Pillar Two GIR filing notification deadline for 2024–25
Belgium's Federal Public Service Finance has published a release clarifying the extension of the deadline for notifying the entity responsible for filing the GloBE Information Return (GIR) on 29 July 2026. Previously, the notification deadline
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Australia updates GloBE minimum tax provisions on CFC interaction, deferred tax assets, flow-through entities
Australia has issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 (the Amending Rules), introducing minor amendments to the Taxation (Multinational—Global and Domestic Minimum Tax) Rules
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Italy introduces payment codes for Pillar Two voluntary disclosure
The Italian Revenue Agency announced, on 23 July 2026, that it has introduced new tax codes for paying penalties through the F24 form for voluntary disclosure of violations relating to the Global Minimum Tax's information and reporting obligations
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Belgium introduces Pillar Two mandate for professional tax representatives
Belgium's Federal Public Service (SPF) Finance has updated its Pillar Two guidance on 23 July 2026 to introduce a new Pillar Two mandate, allowing companies to formally appoint a professional representative, such as an accounting firm or an
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Netherlands: CFC levy cannot offset low-tax free investments under participation exemption
The Dutch Tax Administration issued a clarification on 21 July 2026, explaining that the controlled foreign company (CFC) levy does not take low-tax-free investments into account. The recent clarification by the Dutch Tax Administration provides
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Mauritius: Cabinet approves implementation of Qualified Domestic Minimum Top-up Tax (QDMTT)
The Mauritius Cabinet approved new regulations to support the implementation of its Qualified Domestic Minimum Top-up Tax (QDMTT), providing further guidance on the operation of the domestic minimum tax regime introduced in 2025. The Cabinet
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Italy clarifies GMT penalties, 90-day return cutoff under voluntary disclosure, centralised GloBE filings
The Italian Revenue Agency has published a new FAQ on the Pillar Two Global Minimum Tax (GMT) on 17 July 2026, expanding on the guidance first issued on 29 May 2026. While the original FAQs covered topics such as reporting obligations, safe
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Luxembourg introduces Pillar Two bill with Side-by-Side package
The Luxembourg parliament is considering a draft law submitted on 17 July 2026 that would amend the Law of 22 December 2023 on the minimum effective taxation of multinational enterprise groups and large national groups. The amendments would
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The Australian Taxation Office (ATO) has published a recap of its June Pillar Two information session on 14 July 2026. In June, the ATO held its fourth Pillar Two pre-lodgment information session, attended by more than 300 participants from
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OECD releases new assessment of Pillar Two Global Minimum Tax economic effects
The OECD has published a new analysis examining the economic impacts of the Pillar Two Global Minimum Tax, with the findings presented during a webinar held on 15 July 2026. Alongside the analysis, the OECD also released a working paper titled MNE
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