OECD
- Jan 16, 2025: OECD Releases Compilation of Qualified Legislation and Information Filing and Exchange Tools for Pillar 2 Global Minimum Tax (Orbitax)
- Jan 17, 2025: OECD releases new documents on GloBE rules and on qualified jurisdiction status (Orbitax)
- Feb 5, 2025: Upcoming Pillar Two registration and notification deadlines (PwC)
- Feb 5, 2025: OECD publishes Pillar Two GloBE Administrative Guidance package (PwC)
- March 7, 2025: Update on international tax cooperation provided to G20 finance ministers (Feb. 2025) (Deloitte)
- April 14, 2025: BEPS Inclusive Framework Members Agree to Continue Discussion on Two-Pillar Solution (Orbitax)
EUROPEAN UNION
Australia
- Jan 7, 2025: Australia’s Parliament passes Global and Domestic Minimum Tax (PwC) – (Deloitte)
- Jan 15, 2025: Australia takes final step in implementing Pillar Two rules (Orbitax)
- Feb 5, 2025: Australia’s Pillar Two rules now substantively enacted (PwC)
Bahrain
- Jan 7, 2025: Bahrain releases DMTT regulations (PwC)
- Jan 21, 2025: Bahrain Provides New Guidance on Entities in Scope of the Domestic Minimum Top-Up Tax and Updates Registration Guidance (Orbitax)
- Jan 22, 2025: Bahrain’s Domestic Minimum Top-up Tax (DMTT) Regulations: An overview (Fintedu)
- Feb 4, 2025: Understanding Bahrain’s De Minimis Exclusion Under the DMTT Law (Fintedu)
Belgium
- April 12, 2025: Tax Administration Publishes Draft Template of Domestic Minimum Top-Up Tax Return to Align with OECD
- April 14, 2025: Belgium Releases Updates Draft Form for Pillar 2 Supplementary National Tax Return (Orbitax)
Brazil
- Jan 10, 2025: Pillar Two legislation enacted (Deloitte)
- Feb 5, 2025: Brazil publishes QDMTT law (PwC)
Curacoa
Cyprus
- Dec 18, 2024: Parliament approves law implementing Pillar Two (Deloitte) – (PwC)
- Feb 5, 2025: Cyprus’ Pillar Two Adoption Calls for MNE Safe Harbor Testing (Christos A. Theophilou)
Denmark
Finland
- Feb 5, 2025: Finland’s Pillar Two legislation amended (PwC)
- March 15, 2025: Pillar 2 Minimum taxation of large groups Guidelines of the Tax Administration (Veroskatt)
France
Germany
- Website German BMF on Global Minimum Tax (PwC)
- Dec 11, 2024: MOF issues revised draft bill with further proposed updates to minimum taxation rules (Deloitte)
Gibraltar
- Jan 6, 2025: Gibraltar’s Pillar Two measures, including Qualified Domestic Top-up Tax, now enacted into legislation (EY)
- Feb 25, 2025: Gibraltar Allows Election by Parent Entities to be Taxed Only Under Global Minimum Tax Act (Orbitax)
Guernsey
Hong Kong
- Jan 2, 2025: Hong Kong Bill Introducing Minimum Tax for Multinational Enterprise Groups (Orbitax)
- Jan 8, 2025: Bill on implementation of global minimum tax and Hong Kong minimum top-up tax gazetted (PwC) – (Deloitte)
- Jan 24, 2025: Hong Kong publishes draft legislation on BEPS 2.0 Pillar Two (EY)
Indonesia
Ireland
- Dec 17, 2024: Revenue eBrief No.322/24 -Revenue Clarifies Entity Jurisdiction, Administrative Matters Under Pillar Two Rules 9revenue.ie)
- Dec 17, 2024: Pillar Two Top-up Tax is Not Subject to WHT Under EU’s Defensive Measures Against Non-Cooperative Jurisdictions (revenue.ie)
Italy
- Dec 20, 2024 – Ministerial decree
- Dec 27, 2024: Decree of 27 December 2024 of the Deputy Minister of Economy and Finance on “The regulation of deferred taxation in the transitional year
- Jan 7, 2025: Italy Publishes Additional Implementing Decrees for Pillar 2 Global Minimum Tax (Orbitax)
- Italy has published the Decree of 20 December 2024 and the Decree of 27 December 2024 from the Ministry of Economy and Finance in the Official Gazette
- March 7, 2025: Decree issued on Pillar Two global information return notification requirements (Deloitte)
Japan
- Dec 23: UTPR and QDMTT from 2026, No Amount B of Pillar One for Now
- Feb 5, 2025: Japanese tax reform proposals introduce QDMTT and UTPR (PwC)
Kenya
Kuwait
- Jan 2, 2025: Kuwait Introducing Supplementary Domestic Minimum Top-Up Tax (Orbitax)
- Jan 30, 2025: Kuwait implements domestic top-up tax on MNEs (EY)
Liechentstein
- Feb 5, 2025: New Pillar Two registration requirement (PwC)
- March 24, 2025: Liechtenstein Consulting on Amendments for GloBE Information Return Exchange (EY)
Luxembourg
- Dec 17, 2024: Parliament Adopts Bill on Amendments to Minimum Taxation Law (chd.lu) – (PwC)
- Jan 9, 2025: Luxembourg Publishes Grand-Ducal Regulations for Pillar 2 Global Minimum Tax (Luxembourg)
Oman
- Jan 2, 2025: Oman Implementing Domestic Minimum Top-Up Tax (Orbitax)
- Royal Decree 70 of 2024 (available here)
- Jan 7, 2025:Oman issues Supplementary Tax Law for certain multinational enterprises (EY)
The Netherlands
- Dec 2, 2024: Note in response to the report of the bill on the Minimum Tax Adjustment Act 2024 (Taxlive)
- Jan 16, 2025: Dutch Minimum Tax Implementation Decree 2024 (Orbitax)
Poland
- Dec 20, 2024: Practical tips from the webinar with the person responsible for the implementation in Poland (Piotr Chojnacki)
- Feb 10, 2025: National Equalization Tax and Domestic Qualified Equalization Tax (MDDP)
Portugal
Qatar
- Jan 7, 2025: Pillar 2 Qualified Domestic Minimum Top-Up Tax Effective from 2025 (Orbitax)
- March 28, 2025: Qatar amends provisions of Income Tax Law No. (24) of 2018 to introduce DMTT and IIR (EY)
- April 1, 2025: Qatar Publishes Law for Pillar 2 Global Minimum Tax Rules (Orbitax)
Singapore
- Jan 2, 2025: Singapore Issues Guidance on Multinational Enterprise Top-up Tax and Domestic Top-up Tax (Orbitax)
- Jan 7, 2025: Singapore Enacts Subsidiary Legislation, Publishes E-Tax Guidance for Pillar Two’s IIR, DTT
- Feb 5, 2025: Changes to the income tax legislation including Pillar Two (PwC)
- April 11, 2025: Singapore Releases New Guidance on Global Anti-Base Erosion (GloBE) Rules and Domestic Top-up Tax (DTT) (Orbitax)
Slovak Republic
- Dec 17, 2024: Bill Amending Minimum Taxation Law (slov-lex.sk)
- Jan 28, 2025: Slovak Republic Preparing Draft Bill to Implement Pillar 2 Global Minimum Tax Amendments (Orbitax)
South Africa
Spain
Sweden
Switzerland
- Dec 17, 2024: Pillar Two registration platform launches on 1 January 2025 (Deloitte)
- Jan 29, 2025: Federal Council initiates consultation on exchange of information under the OECD minimum tax (gov.ch)
- Jan 30, 2025: Swiss Federal Council Launches Consultation on Information Exchange Under Pillar 2 Global Minimum Tax (Orbitax)
- March 24, 2025: Switzerland Issues Notice on Tax Treatment of Permanent Establishments Under Pillar 2 GloBE Rules and Swiss Minimum Tax Ordinance (EY)
- April 11, 2025: Swiss Tax Authorities clarify domestic treatment of PEs under Pillar Two (EY)
Thailand
- Jan 2, 2025: Thailand Implements Pillar 2 Top-Up Tax (Orbitax)
- Jan 6, 2025: Thailand enacts Top-up Tax Emergency Decree to implement BEPS 2.0 Pillar Two (EY)
United Arab Emirates
- Feb 13, 2025: UAE’s Cabinet Decision on Top-Up Tax for Multinational Enterprises (Fintedu)
- Feb 19, 2025: UAE issues domestic minimum top-up tax legislation (EY)
United Kingdom
United States
