What's new: 17 February 2025
Legal Matters Consul’s Pillar Two Country Tracker Online
1. Select your fiscal year end:
2. Select the countries and regions
OECD Model Rules
Last updated: 12 April 2023
- Contacts
Country/region quick jump
Under an OECD Inclusive Framework, more than 140 countries agreed to enact a two-pillar solution to address the challenges arising from the digitalization of the economy. Pillar Two introduces a global minimum Effective Tax Rate (ETR) where multinational groups with consolidated revenue over €750m are subject to a minimum ETR of 15% on income arising in low-tax jurisdictions.
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This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors.
How to use Legal Matters Consul’s Pillar Two Country Tracker
Step 1: Select a country or region (via the drop-down list or directly on the world map). The OECD Model Rules appear by default, and the rules in the EU Minimum Tax Directive are also available in the list. The date when the last update was made can be found under the selected country name on the right side. New countries will be added soon.
Step 2: Select a topic. The last topic in the dropdown list includes LMC thought leadership publications related to the OECD Model Rules, the EU Minimum Tax Directive, or the implementation of Pillar Two in the specific country, depending on the selection made in Step 1.
Find out more about Pillar Two - 2 items
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