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OECD Pillar Two Country Legislative Updates

All OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) members except Kenya, Nigeria, Sri Lanka, and Pakistan have agreed to the updated “October 2021 Statement” on the two-pillar solution to address digitalization of economy.

However, as most jurisdictions are yet to introduce draft domestic implementing legislation, this roadmap contains indicators of certain jurisdictions’ support of and commitment to Pillar Two implementation.

This roadmap outlines the legislative response to Pillar Two updates by various jurisdictions, including:

  • Country’s current legislative status (i.e. consultation, implementation, proposal, etc)
  • Descriptions of STTR, directives, and domestic budget timeline
  • Further information and supplemental resources

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