Belgium extends Pillar 2 supplementary tax return deadline

18 November, 2025

Belgium’s Federal Public Service (SPF) Finance has announced, on 17 November 2025, an extension to the filing deadline for the annual supplementary national tax return. The law of 19 December 2023 (concerning the introduction of a minimum tax

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Japan: NTA updates Pillar 2 tax Q&A guidance

06 November, 2025

Japan’s National Tax Agency (NTA) updated its Q&A guidance, in October 2025, on the Pillar 2 global minimum tax for fiscal years starting 1 April 2024. The guidance provides a detailed Question and Answer (Q&A) framework on the

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