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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

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