BEPS 2.0 - Pillar Two Developments Tracker

This document is intended to provide a summary listing of administrative and legislative developments around the world relating to the implementation of the global minimum tax rules being developed under Pillar Two of the OECD/G20 BEPS 2.0 project.

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Authors: 

Barbara Angus, Jose A. Bustos, Roberto Avilles Gutierrez

Publication: 

09-08-2024

Language: 

English

Number of pages: 

19

Document type: 

tracker

The tracker covers the following topics:

  1. Overview of Pillar Two implementation across the world
  2. Current status of Pillar Two implementation across certain jurisdictions
  3. Status of local global minimum tax laws passed
  4. Jurisdiction reactions on Pillar Two

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