Global Head, BEPS & Pillar Two, and VP Sales, UK & Ireland, at DataTracks. London.

The computation is the adviser’s. The filing is a different discipline.

I work on the last mile of Pillar Two: converting, validating and submitting the GloBE Information Return and the local returns that sit around it, across the jurisdictions a group actually operates in.

Saurabh Satija
London
“Done is better than perfect, in the first year.”

My advice on first-cycle Pillar Two readiness, to Accountancy Age at Accountex London, May 2026.

The first live cycle

2026

I built the Pillar Two practice at DataTracks from nothing and led it through the first live GloBE filing cycle: close to 500 filings for more than 160 groups, including over 150 GloBE Information Returns.

11 jurisdictions filed in, across three continents

The cycle spanned GIRs, domestic top-up tax returns under local regimes, UK Overseas Return Notifications and a long tail of jurisdiction-specific notifications. Regulators were still finalising validation rules while it ran, which meant filing against specifications that moved underneath us.

What I write comes out of that. Not commentary on deadlines — the mechanics of getting a return accepted by a tax authority, and the places groups lose time.

Currently

Filing
Live in Australia — GIR, the domestic top-up tax return and the foreign lodgment notification.
Watching
Cycle two. The first-year 18-month window drops to 15, and the transitional goodwill regulators showed this year will not repeat indefinitely.
Writing
A jurisdiction series, one filing regime at a time. Germany next.

Filing reference

Free

The same obligation runs under a different name in almost every jurisdiction, through a different channel, on a deadline that rarely matches the one next door. I keep a reference of what each one actually requires.

Open the Pillar Two filing reference

Writing

Published at DataTracks
  1. October 2026

    Filing Pillar Two in Australia: four obligations, two channels, and the access layer that stops groups at the line

    The GDMT account and role, the GIR XML identifier rules, Section 3 of the CGDMTR, and the designated local entity’s 20-entity ceiling — with a ready reckoner for the sequence that worked.
  2. September 2026

    Domestic top-up tax filing: QDMTT, QDTT, DTT and what each jurisdiction actually requires

    No jurisdiction files a “QDMTT return”. The same obligation runs under six different names, and a tracker built on the acronym finds nothing in most of them.
  3. September 2026

    Pillar Two notifications in Australia and the EU: the filing most groups underestimate

    Where a group relies on central filing, the notification is what makes the relief work — and why one central return under Article 44 does not produce one central obligation.

Elsewhere