Pillar Two Implementation Roadmap

OECD Pillar Two Country-by-Country Implementation Roadmap

Pillar Two establishes mechanisms to ensure large multinationals pay a 15% minimum level of tax, via two interlocking domestic rules (the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR)) and a treaty-based rule (the Subject to Tax Rule).

This roadmap provides a high-level summary of the implementation status of Pillar Two rules — primarily the GloBE rules— by country. You’ll also find indicators of support of and commitment to Pillar Two implementation since few jurisdictions have yet to introduce draft legislation.

Get insights into 25 jurisdictions, including:

Australia
Canada
European Union
France
Germany
Hong Kong
New Zealand
Singapore
United Arab Emirate
United Kingdom

Download our complimentary report to track and plan for the developments that impact you.

First Name* Last Name* Business Email * Company* Phone* Job Title* Organization Type* Country* States/Territory* Zip/Postal Code*

This site is protected by reCAPTCHA and the Google Privacy Policy, and Terms of Service apply.

By submitting my information, I agree to the privacy policy and to learn more about Bloomberg Industry Group products and services.

Sending...