Global & OECD tax judgments and law updates
Judgments, legislation and official guidance, summarised in plain English with what each one means in practice. Last updated .
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Pillar Two side-by-side package released
US-parented groups are exempted from the Income Inclusion Rule and the Undertaxed Profits Rule for fiscal years beginning on or after 1 January 2026, in recognition of US minimum tax rules. The package also adds an ETR-based safe harbour and a safe harbour for substance-based tax incentives.
What it means: Groups with consolidated revenue of €750m or more should re-run Pillar Two modelling for 2026.
GLGuidanceOECD / G20 Inclusive Framework
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