France authorises Pillar Two GloBE information exchange agreement
France published Law No. 2026-963 of 19 October 2026 in Issue No. 245 of the Journal officiel de la République française on 20 October 2026, authorising approval of the Multilateral Competent Authority Agreement on the Exchange of GloBE
See MoreFrance ratifies OECD GloBE information exchange agreement under Pillar Two
France has ratified the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) under Pillar Two of the OECD/G20 Inclusive Framework’s Two-Pillar Solution, the French authorities confirmed. The approval was
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Bulgaria amends tax procedure code to implement DAC8 and DAC9, revise transfer pricing rules
Bulgaria's government has promulgated the Law amending the Tax and Social Security Procedure Code (TSSPC), published in State Gazette No. 85 on 15 September 2026 under Decree No. 302. The Law transposes Council Directive (EU) 2023/2226 (DAC8) and
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Ireland’s Finance Bill 2026 updates Pillar Two rules, expands tax reliefs
Ireland’s Department of Finance announced yesterday, 19 October 2026, the publication of the Finance (No. 2) Bill 2026 and its accompanying Explanatory Memorandum to implement Budget 2027. The Bill includes changes to corporate and personal
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Singapore updates Pillar Two guidance outlining Side-by-Side package rules
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance page on the Global Anti-Base Erosion (GloBE) Rules and the Domestic Top-up Tax (DTT) to include the substance-based tax Incentive Safe Harbour. The safe harbour belongs to the
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Montenegro issues Pillar Two GloBE information return rulebook
Montenegro has published a Rulebook in the Official Gazette establishing requirements for submitting the Pillar Two GloBE Information Return (GIR). The Rulebook entered into force on 9 October 2026. Reporting requirements The Ministry of
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Denmark proposes Pillar Two rules, sweeping tax changes for 2026–2027
Denmark published its Legislative Programme for 2026–2027 on 8 October 2026, setting out 22 legislative bills under the Ministry of Taxation and other proposed legislation covering tax and related matters. The proposals cover the implementation
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France: National Assembly publishes draft Finance Bill 2027
France's National Assembly published the draft Finance Bill for 2027 on 1 October 2026, outlining the government's plan to lower the public deficit from a revised 5.4% of GDP in 2026 to 5.0% in 2027, subject to parliamentary approval. The
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Albania ratifies Pillar Two STTR convention
Albania has deposited its instrument of ratification for the Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule (the STTR Convention), triggering the convention’s entry into force on 1 January
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South Africa: SARS expands GMT support for Pillar Two
The South African Revenue Service (SARS) enhanced its Global Minimum Tax (GMT) administration to support affected Multinational Enterprise (MNE) Groups in meeting their Pillar Two obligations under the Global Anti-Base Erosion (GloBE) Rules. The
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Bulgaria proposes convention update for Pillar Two taxes
The Bulgarian National Assembly on 1 September 2026 accepted for consideration Bill No. 52-602-02-16, which would amend the law ratifying the Convention on Mutual Administrative Assistance in Tax Matters, as amended by the 2010 protocol. The
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Bulgaria revises Pillar Two tax exchange framework
Bulgaria published Decree No. 304 in the State Gazette on 18 September 2026, promulgating the Law on the Supplement to the Law on the Ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The amendment adds Pillar Two
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New Zealand: Inland Revenue updates Pillar Two GloBE registration, filing guidance
New Zealand Inland Revenue updated its guidance on 9 September 2026 on the application of the Pillar Two GloBE Rules to multinational enterprise (MNE) groups with a constituent entity in New Zealand. The GloBE rules apply to MNE groups with
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US: Treasury welcomes revised Pillar Two GloBE Information Return (GIR)
The US Treasury has welcomed the OECD/G20 Inclusive Framework’s release of the revised GloBE Information Return (GIR) on 11 September 2026. The changes implement President Trump's directive to exempt American corporations from the international
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OECD updates Pillar Two rules with new legislative review, GIR and administrative guidance
The OECD has announced on 11 September 2026 that the OECD/G20 Inclusive Framework on BEPS has released a package on the Pillar Two Global Minimum Tax aimed at strengthening consistency and certainty for MNEs and jurisdictions. The package
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Portugal extends Pillar Two Modelo 62 filing deadline for 2025 tax year
Portugal’s Secretary of State for Fiscal Affairs has extended the deadline for entities subject to the Global Minimum Tax Regime to file the Modelo 62 Registration Declaration for the 2025 tax year. The three-month extension was announced under
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Russia: FTS clarifies Pillar Two corporate tax rules for MNE groups
Russia has introduced special rules for calculating corporate income tax for members of international groups of companies, with the clarifications published by the Federal Tax Service (FTS) in Tax Policy and Practice, No. 8/2026, on 18 August
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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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