{
 "meta": {
  "title": "Global minimum tax filing obligations",
  "regimes": [
   "Pillar Two"
  ],
  "lastReviewed": "2026-10-03",
  "verifiedBy": "Saurabh Satija",
  "method": "Each entry checked against the tax authority's own published page on the date shown. Where a fact could not be confirmed from a primary source it is marked unconfirmed rather than filled in.",
  "licence": "https://saurabhsatija.com/contact#use",
  "audit": {
   "sourceHosts": "46 of 46 obligation rows cite a tax authority or government host.",
   "independentCheck": "Five headline claims — India non-adoption, Canada UTPR not in force, the German 6–8 week lead time, Australia's 20/300 entity limits and the UAE IIR decision — were re-verified on 3 October 2026 by a second pass working from primary sources without sight of the original research. All five were confirmed.",
   "knownGaps": "Belgium (authority sites unreachable), UAE (filing deadlines unpublished), Italy (no stable deep links) and several penalty amounts across jurisdictions are marked rather than filled."
  }
 },
 "jurisdictions": [
  {
   "code": "GB",
   "name": "United Kingdom",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "Two taxes, one registration, one return — plus the information return or a notification in its place.",
   "charges": [
    {
     "type": "IIR",
     "local": "Multinational Top-up Tax (MTT)",
     "from": "Periods beginning on or after 31 Dec 2023"
    },
    {
     "type": "UTPR",
     "local": "Within MTT (Finance Act 2025)",
     "from": "Periods beginning on or after 31 Dec 2024"
    },
    {
     "type": "Domestic",
     "local": "Domestic Top-up Tax (DTT)",
     "from": "Periods beginning on or after 31 Dec 2023"
    }
   ],
   "accessGate": {
    "name": "Registration → Pillar 2 ID",
    "leadTime": "Not stated by HMRC",
    "note": "Organisation Government Gateway credentials required. An agent or individual Gateway ID cannot be used to register. Register within 6 months of the end of the first in-scope period."
   },
   "obligations": [
    {
     "localName": "Registration",
     "aka": [
      "Notice 1"
     ],
     "what": "One-off registration covering both MTT and DTT; issues the Pillar 2 ID needed for every later filing.",
     "who": "The filing member only — UPE or a nominated group member. Required even where no tax is owed.",
     "deadline": "Within 6 months of the end of the group's first in-scope accounting period",
     "channel": "HMRC Pillar 2 online service (Government Gateway, organisation ID)",
     "source": "https://www.gov.uk/guidance/register-to-report-pillar-2-top-up-taxes",
     "sourceTitle": "Register to report Pillar 2 Top-up Taxes — GOV.UK",
     "rule": {
      "t": "fixed",
      "m": 6,
      "once": true
     }
    },
    {
     "localName": "Self-assessment return",
     "aka": [
      "UK tax return"
     ],
     "what": "Self-assesses the MTT and DTT liability for the period.",
     "who": "The registered filing member",
     "deadline": "18 months after the first period end; 15 months thereafter. Not before 30 June 2026.",
     "channel": "Compatible commercial software via HMRC API",
     "source": "https://www.gov.uk/government/publications/pillar-2-top-up-taxes-submission-of-returns-notice-3/notice-3-pillar-2-top-up-taxes-submission-of-returns",
     "sourceTitle": "Notice 3 — Pillar 2 top-up taxes: submission of returns",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "Information return",
     "aka": [
      "GIR",
      "GloBE Information Return"
     ],
     "what": "The OECD GIR, where the group does not file centrally overseas.",
     "who": "The filing member, unless an ORN or BTN is submitted instead",
     "deadline": "18 months after the first period end; 15 months thereafter. Not before 30 June 2026.",
     "channel": "Compatible software; XML conforming to the OECD GIR XML Schema, via Secure Data Exchange Service",
     "source": "https://www.gov.uk/guidance/how-to-report-pillar-2-top-up-taxes",
     "sourceTitle": "How to report Pillar 2 Top-up Taxes — GOV.UK",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "Overseas Return Notification",
     "aka": [
      "ORN"
     ],
     "what": "Notification that the GIR was filed with another authority, submitted in place of the UK information return.",
     "who": "Filing members of groups whose GIR was centrally filed in a listed exchange jurisdiction",
     "deadline": "Same 18/15-month rule. Only valid if the GIR has already been submitted overseas at the time the ORN is filed.",
     "channel": "Compatible software via API",
     "source": "https://www.gov.uk/government/publications/global-information-return-filing-and-exchange-transitional-approach/global-information-return-gir-filing-and-exchange-transitional-approach",
     "sourceTitle": "GloBE Information Return filing and exchange: transitional approach",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "Below-Threshold Notification",
     "aka": [
      "BTN"
     ],
     "what": "Notification that the group has fallen out of scope, relieving the return obligation.",
     "who": "The filing member",
     "deadline": "Same 18/15-month rule",
     "channel": "Compatible software, or directly from the Pillar 2 dashboard — the only obligation filable without software",
     "source": "https://www.gov.uk/guidance/how-to-report-pillar-2-top-up-taxes",
     "sourceTitle": "How to report Pillar 2 Top-up Taxes — GOV.UK",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    }
   ],
   "penalty": "Information return or ORN: £100 within 3 months, £200 within 6, then £200 plus £60 per day. Escalated to £500/£1,000 plus £60 per day after three consecutive failures. Self-assessment return adds tax-geared penalties of 10% then 20% of unpaid tax.",
   "watch": [
    "Both soft landings have closed — 1 Aug 2026 for penalties, 1 Sep 2026 for validation resubmission.",
    "Non-enforcement of local GIR filing applies only to deadlines falling no later than 31 Dec 2026.",
    "Exchange list expanded to 31 jurisdictions on 29 July 2026 when Cyprus was added."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Every row verified against HMRC guidance or Notice 3."
  },
  {
   "code": "IE",
   "name": "Ireland",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "Three charges kept separate — three registrations, three return forms. Materially more filings than the UK equivalent.",
   "charges": [
    {
     "type": "IIR",
     "local": "IIR top-up tax",
     "from": "Fiscal years commencing on or after 31 Dec 2023"
    },
    {
     "type": "UTPR",
     "local": "UTPR top-up tax",
     "from": "Fiscal years commencing on or after 31 Dec 2024"
    },
    {
     "type": "Domestic",
     "local": "Domestic top-up tax (QDTT)",
     "from": "Fiscal years commencing on or after 31 Dec 2023"
    }
   ],
   "accessGate": {
    "name": "ROS registration + TIR filing role",
    "leadTime": "Not stated by Revenue",
    "note": "Six-stage registration. TIR filing roles are assigned during registration — miss that step and you cannot file. Entities without ROS access must register as a reporting entity."
   },
   "obligations": [
    {
     "localName": "Registration",
     "aka": [],
     "what": "Statutory notice that the entity is subject to one or more Pillar Two taxes.",
     "who": "Entities located in Ireland subject to IIR, UTPR or domestic top-up tax",
     "deadline": "12 months after the end of the first in-scope fiscal year",
     "channel": "Revenue Online Service (ROS)",
     "source": "https://www.revenue.ie/en/companies-and-charities/pillar-two/registration/index.aspx",
     "sourceTitle": "Registering for Pillar Two — Revenue",
     "rule": {
      "t": "fixed",
      "m": 12,
      "once": true
     }
    },
    {
     "localName": "Top-up Tax Information Return",
     "aka": [
      "TIR",
      "GIR"
     ],
     "what": "Ireland's name for the GloBE Information Return.",
     "who": "All in-scope entities, unless a designated local entity files, or the return is filed abroad with a Notification of Filer",
     "deadline": "15 months after fiscal year end; 18 months for the first in-scope year",
     "channel": "ROS — XML upload, online only. Maximum 100 MB per file. Two-level validation: schema, then business rules.",
     "source": "https://www.revenue.ie/en/companies-and-charities/pillar-two/top-up/index.aspx",
     "sourceTitle": "Top-up Tax Information Return (TIR) — Revenue",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "Notification of Filer",
     "aka": [
      "NoF"
     ],
     "what": "Notification that the TIR is being filed in another jurisdiction, removing the Irish entity's own TIR obligation.",
     "who": "The Irish entity, where the UPE or designated filing entity files abroad",
     "deadline": "The specified return date — 15 months, or 18 for the first year",
     "channel": "ROS — File a Return → Complete a Form Online → Notification of Filer",
     "source": "https://www.revenue.ie/en/companies-and-charities/pillar-two/top-up/notification.aspx",
     "sourceTitle": "Notification of filer — Revenue",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "Form IIR1 / UTPR1 / QDTT1",
     "aka": [
      "self-assessment return"
     ],
     "what": "Three separate self-assessment returns, one per charge, with payment.",
     "who": "Each entity registered for the relevant tax, or the appointed group filer",
     "deadline": "15 months after fiscal year end; 18 months for the first year",
     "channel": "ROS, online only — no offline option. Payment through ROS.",
     "source": "https://www.revenue.ie/en/companies-and-charities/pillar-two/pay-and-file/index.aspx",
     "sourceTitle": "Pay and file for Pillar Two — Revenue",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    }
   ],
   "penalty": "Failure to register: €10,000. Failure to file a TIR or NoF: €10,000 per month outstanding, capped at 48 months — a maximum of €480,000 per failure. Late self-assessment surcharge of 5% (capped €50,000) or 10% (capped €200,000).",
   "watch": [
    "Penalty exposure is an order of magnitude above the UK for the same failure.",
    "Revenue eBrief 109/26 gave penalty relief only where a NoF was submitted by the specified return date and the foreign TIR filed by 30 September 2026 — that date has passed.",
    "The ratio to plan around: by the first deadline Revenue had received roughly 40 information returns against around 700 notifications and more than 600 domestic returns."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Every row verified against Revenue pages and Tax and Duty Manuals."
  },
  {
   "code": "NL",
   "name": "Netherlands",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "Three separate deliverables on two different clocks — information return at 15/18 months, tax return at 17/20.",
   "charges": [
    {
     "type": "IIR",
     "local": "Inkomen-inclusiebijheffing",
     "from": "Law in force from 31 Dec 2023"
    },
    {
     "type": "UTPR",
     "local": "Onderbelastewinstbijheffing",
     "from": "Unconfirmed — statutory text not retrievable"
    },
    {
     "type": "Domestic",
     "local": "Binnenlandse bijheffing",
     "from": "Law in force from 31 Dec 2023"
    }
   ],
   "accessGate": {
    "name": "Digipoort onboarding (BIA) / eHerkenning (Kennisgeving)",
    "leadTime": "Not stated",
    "note": "Two different access routes for two obligations. The notification needs eHerkenning with the specific service switched on — chain authorisation (ketenmachtiging) is NOT supported for tax service providers."
   },
   "obligations": [
    {
     "localName": "Bijheffing-informatieaangifte",
     "aka": [
      "BIA",
      "GIR"
     ],
     "what": "The GloBE information return, exchanged automatically between authorities.",
     "who": "Dutch group entities, unless filed abroad and received by NL through exchange",
     "deadline": "15 months after the reporting year; 18 months for the first year. No extension is granted.",
     "channel": "Digipoort (Logius). Filed only once the verwerkingsverslag confirms acceptance — resubmission may be required.",
     "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/bijheffing-informatieaangifte",
     "sourceTitle": "Bijheffing-informatieaangifte — Belastingdienst",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "Kennisgeving",
     "aka": [
      "notification"
     ],
     "what": "Notification of which group entity files the BIA abroad, and in which country.",
     "who": "Dutch group entities whose BIA is filed abroad",
     "deadline": "15 months after the reporting year; 18 months for the first year",
     "channel": "Gegevensportaal web form — not Digipoort, not Mijn Belastingdienst Zakelijk. Requires eHerkenning.",
     "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/kennisgeving",
     "sourceTitle": "Kennisgeving — Belastingdienst",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "Aangifte minimumbelasting",
     "aka": [
      "tax return"
     ],
     "what": "The return assessing and paying the bijheffing itself.",
     "who": "Groups owing bijheffing in the Netherlands",
     "deadline": "17 months after the reporting year; 20 months for the first year — a different clock from the BIA",
     "channel": "Mijn Belastingdienst Zakelijk",
     "source": "https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/minimumbelasting/minimumbelasting-aangifte-doen-en-betalen",
     "sourceTitle": "Minimumbelasting: aangifte doen en betalen — Belastingdienst",
     "rule": {
      "t": "fy",
      "first": 20,
      "sub": 17
     }
    }
   ],
   "penalty": "Verzuimboete waived for late filing or payment through 31 October 2026, citing international implementation and system problems in the first filing period. Penalties resume 1 November 2026. Vergrijpboete amounts unconfirmed from primary source.",
   "watch": [
    "The two clocks are the trap — a group that diarises one date misses the other.",
    "Acceptance is not submission: until the verwerkingsverslag confirms, the BIA is not filed.",
    "Penalty waiver expires 31 October 2026."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Obligations verified against Belastingdienst pages. Penalty amounts could not be read from the Staatscourant and are not stated."
  },
  {
   "code": "BE",
   "name": "Belgium",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "A registration number from the Crossroads Bank is a mandatory field in every later filing — obtain it first or nothing else can be submitted.",
   "charges": [
    {
     "type": "IIR",
     "local": "IIR-bijheffing / impôt complémentaire en vertu de la RIR",
     "from": "Reported 31 Dec 2023 — unconfirmed from primary"
    },
    {
     "type": "UTPR",
     "local": "UTPR-bijheffing / impôt complémentaire en vertu de la RBII",
     "from": "Reported 31 Dec 2024 — unconfirmed from primary"
    },
    {
     "type": "Domestic",
     "local": "Binnenlandse bijheffing / impôt national complémentaire",
     "from": "Reported 31 Dec 2023 — unconfirmed from primary"
    }
   ],
   "accessGate": {
    "name": "KBO/BCE Pillar 2 identification number",
    "leadTime": "Not published — the single most material unknown in this table",
    "note": "Registration due within 30 days of the start of the first in-scope fiscal year. The number it issues is a required field on every subsequent notification, return and prepayment. A dedicated Pillar 2 mandate replaces the BIZTAX mandate from 31 December 2026."
   },
   "obligations": [
    {
     "localName": "Kennisgeving / notification (KBO-BCE)",
     "aka": [
      "P2 notification",
      "registration"
     ],
     "what": "One-off group-level registration with the Crossroads Bank for Enterprises, issuing the Belgian Pillar 2 identification number.",
     "who": "The Belgian UPE, or a designated Belgian entity where the parent is abroad",
     "deadline": "No later than 30 days after the start of the fiscal year in which the group comes into scope",
     "channel": "MyMinfin Pro, XML",
     "source": "https://financien.belgium.be/nl/E-services/pillar-2",
     "sourceTitle": "Pillar 2 — FOD Financiën (e-services)",
     "rule": {
      "t": "days_from_fy_start",
      "d": 30,
      "once": true
     }
    },
    {
     "localName": "GIR Notification",
     "aka": [],
     "what": "Notification of which entity files the GloBE Information Return.",
     "who": "Belgian group entities",
     "deadline": "Deadline for AY2024/2025 was extended to 30 September 2026",
     "channel": "MyMinfin, XML — system opened 1 July 2026",
     "source": "https://financien.belgium.be/nl/E-services/pillar-2",
     "sourceTitle": "Pillar 2 — FOD Financiën (e-services)",
     "rule": {
      "t": "unconfirmed"
     }
    },
    {
     "localName": "Aangifte binnenlandse bijheffing",
     "aka": [
      "QDMTT return",
      "déclaration impôt national complémentaire"
     ],
     "what": "The domestic top-up tax return.",
     "who": "Belgian group entities liable to the domestic charge",
     "deadline": "Reported as 11 months after fiscal year end; AY2024/2025 extended to 30 September 2026; next wave 30 November 2026",
     "channel": "MyMinfin, XML",
     "source": "https://financien.belgium.be/nl/E-services/pillar-2",
     "sourceTitle": "Pillar 2 — FOD Financiën (e-services)",
     "rule": {
      "t": "fy",
      "first": 11,
      "sub": 11,
      "note": "reported"
     }
    },
    {
     "localName": "IIR return",
     "aka": [],
     "what": "The IIR top-up tax return.",
     "who": "Belgian entities liable under the IIR",
     "deadline": "Reported as 15 months after fiscal year end, 18 for the first year; AY2024/2025 extended to 30 September 2026",
     "channel": "MyMinfin, XML",
     "source": "https://financien.belgium.be/nl/E-services/pillar-2",
     "sourceTitle": "Pillar 2 — FOD Financiën (e-services)",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "note": "reported"
     }
    }
   ],
   "penalty": "Reported range of €2,500 to €250,000 with tolerance for first-year errors — unconfirmed from primary source.",
   "watch": [
    "Belgian authority pages could not be reached from here on 3 Oct 2026; deadlines marked reported are from advisory sources, not the authority.",
    "Amending legislation renames informatieaangifte to informatieverslag and introduces a general representative to coordinate group filings.",
    "The BIZTAX mandate route closes 31 December 2026."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "partial",
   "confidenceNote": "Belgian authority sites were unreachable when this was compiled. Deadlines marked \"reported\" come from advisory sources, not the authority, and must be confirmed before you rely on them."
  },
  {
   "code": "DE",
   "name": "Germany",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "Registration with the BZSt can take six to eight weeks. That is the critical path, not the deadline.",
   "charges": [
    {
     "type": "IIR",
     "local": "Primärergänzungssteuerregelung (PES)",
     "from": "Fiscal years beginning after 30 Dec 2023"
    },
    {
     "type": "UTPR",
     "local": "Sekundärergänzungssteuerregelung (SES)",
     "from": "Unconfirmed — § 101(2) MinStG not retrievable"
    },
    {
     "type": "Domestic",
     "local": "Nationale Ergänzungssteuer",
     "from": "Fiscal years beginning after 30 Dec 2023"
    }
   ],
   "accessGate": {
    "name": "ELSTER or BZSt certificate",
    "leadTime": "6–8 weeks, stated by the BZSt",
    "note": "Registration form, then a Handelsregisterauszug by email, then the BZSt-Nummer arrives by post and the secret code by email before the certificate can be generated. The BZSt states the whole process can take six to eight weeks."
   },
   "obligations": [
    {
     "localName": "Gruppenträgermeldung",
     "aka": [
      "GTM"
     ],
     "what": "Notification to the BZSt identifying the Gruppenträger of the minimum tax group.",
     "who": "The Gruppenträger",
     "deadline": "No later than 2 months after the end of the taxable period",
     "channel": "BZSt online.portal, electronic form",
     "source": "https://www.bzst.de/DE/Unternehmen/Intern_Informationsaustausch/Pillar2/Pillar2/pillar_node.html",
     "sourceTitle": "Pillar 2 — Verfahren, Bundeszentralamt für Steuern",
     "rule": {
      "t": "fy",
      "first": 2,
      "sub": 2
     }
    },
    {
     "localName": "Mindeststeuer-Bericht",
     "aka": [
      "GIR"
     ],
     "what": "The GloBE Information Return in XML.",
     "who": "Each entity with a filing duty; one may be designated to file for the others",
     "deadline": "15 months after the fiscal year; 18 months for the first year. Not before 30 June 2026.",
     "channel": "BZSt online.portal XML upload, or the DIP mass-data interface. A customer test environment exists but does not replace production filing.",
     "source": "https://www.bzst.de/DE/Unternehmen/Intern_Informationsaustausch/Pillar2/elektronische_datenuebermittlung/elektronische_datenuebermittlung_node.html",
     "sourceTitle": "Elektronische Datenübermittlung — BZSt",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "Mindeststeuererklärung",
     "aka": [
      "minimum tax return"
     ],
     "what": "The self-assessment return, separate from the Bericht.",
     "who": "The Gruppenträger",
     "deadline": "General return rules under § 149(2) AO — never before the GIR deadline",
     "channel": "ELSTER, to the competent state tax authority — not the BZSt",
     "source": "https://www.bzst.de/DE/Unternehmen/Intern_Informationsaustausch/Pillar2/FAQ/faq_node.html",
     "sourceTitle": "Pillar 2 FAQ — BZSt",
     "rule": {
      "t": "after_gir"
     }
    }
   ],
   "penalty": "Up to €30,000 under § 98 MinStG for intentional or reckless failure to transmit the Mindeststeuer-Bericht. Transitional relief: § 98(1) does not apply to fiscal years beginning on or before 31 Dec 2026 and ending before 1 July 2028, subject to conditions.",
   "watch": [
    "The six-to-eight-week registration window is the single most underestimated item in any German timeline.",
    "Two separate authorities: the Bericht goes to the BZSt, the return goes to the state tax office via ELSTER.",
    "Business rules have been repeatedly deactivated through 2026 — acceptance requires Accepted status with no RecordError entries.",
    "OECD released an updated GIR template on 11 Sep 2026 for fiscal years beginning on or after 31 Dec 2025; the XML schema is being revised."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Every row verified against BZSt pages. The 6–8 week lead time is the BZSt’s own wording."
  },
  {
   "code": "ES",
   "name": "Spain",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "Three numbered forms, and the designation form falls due three months before the information return.",
   "charges": [
    {
     "type": "IIR",
     "local": "Impuesto complementario primario",
     "from": "Periods beginning on or after 31 Dec 2023"
    },
    {
     "type": "UTPR",
     "local": "Impuesto complementario secundario",
     "from": "Periods beginning on or after 31 Dec 2024"
    },
    {
     "type": "Domestic",
     "local": "Impuesto complementario nacional",
     "from": "Periods beginning on or after 31 Dec 2023"
    }
   ],
   "accessGate": {
    "name": "Certificado electrónico",
    "leadTime": "Not stated",
    "note": "Recognised electronic certificate required for all three forms. Representatives and colaboradores sociales may file."
   },
   "obligations": [
    {
     "localName": "Modelo 240",
     "aka": [
      "Comunicación de la entidad constitutiva declarante"
     ],
     "what": "Tells AEAT which constituent entity will file the informative return.",
     "who": "The constituent entity designated under art. 18.1 of the Reglamento; one communication may cover all Spanish entities",
     "deadline": "Before the last three months preceding the Modelo 241 deadline — i.e. by the last day of the 12th month after period end",
     "channel": "AEAT Sede Electrónica — web form or web service (XML)",
     "source": "https://sede.agenciatributaria.gob.es/Sede/eu_es/declaraciones-informativas-otros-impuestos-tasas/impuesto-complementario/modelo-240-comunicacion-entidad-constitutiva-complementario.html",
     "sourceTitle": "Modelo 240 — Agencia Tributaria",
     "rule": {
      "t": "fy",
      "first": 12,
      "sub": 12
     }
    },
    {
     "localName": "Modelo 241",
     "aka": [
      "Declaración informativa del Impuesto Complementario",
      "GIR"
     ],
     "what": "Spain's GloBE Information Return.",
     "who": "Constituent entities under art. 47(2) and (3) of Ley 7/2024",
     "deadline": "Last day of the 15th month after period end; 18 months for the transitional first period",
     "channel": "AEAT Sede Electrónica — web service with XML, or web form",
     "source": "https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-complementario/modelo-241-declaracion-informativa-impuesto-magnitud.html",
     "sourceTitle": "Modelo 241 — Agencia Tributaria",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "Modelo 242",
     "aka": [
      "Autoliquidación del Impuesto Complementario"
     ],
     "what": "The self-assessment return and payment.",
     "who": "Spanish constituent entities that are taxpayers, or the sustituto del contribuyente",
     "deadline": "Within 25 calendar days following the 15th month after period end",
     "channel": "AEAT Sede Electrónica; payment by NRC or SEPA direct debit",
     "source": "https://sede.agenciatributaria.gob.es/Sede/declaraciones-informativas-otros-impuestos-tasas/impuesto-complementario/modelo-242-autoliquidacion-impuesto-complementario.html",
     "sourceTitle": "Modelo 242 — Agencia Tributaria",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "plusDays": 25
     }
    }
   ],
   "penalty": "Regime sits in art. 48 Ley 7/2024. Amounts could not be verified from the BOE text and are deliberately not stated here.",
   "watch": [
    "Modelo 240 is due three months before Modelo 241 — a sequencing trap that catches groups planning to a single date.",
    "A four-calendar-day easement applies to Modelo 241 where technical problems occur inside the regulatory deadline.",
    "The Spanish regime has four charges, not three — an impuesto complementario adicional also exists under art. 30."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Verified against AEAT Sede Electrónica and the BOE. Penalty amounts under art. 48 could not be read and are not stated."
  },
  {
   "code": "IT",
   "name": "Italy",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "One unified annual return across all three charges, but payment runs on its own split schedule.",
   "charges": [
    {
     "type": "IIR",
     "local": "Imposta minima integrativa",
     "from": "Exercises beginning on or after 31 Dec 2023"
    },
    {
     "type": "UTPR",
     "local": "Imposta minima suppletiva",
     "from": "Exercises beginning after 31 Dec 2024, subject to art. 57 exceptions"
    },
    {
     "type": "Domestic",
     "local": "Imposta minima nazionale",
     "from": "Exercises beginning on or after 31 Dec 2023"
    }
   ],
   "accessGate": {
    "name": "Entratel / Fisconline abilitazione",
    "leadTime": "Not stated",
    "note": "Filing is through the Agenzia delle Entrate telematic services, directly or via an authorised intermediary under DPR 322/1998."
   },
   "obligations": [
    {
     "localName": "Modello di Notifica",
     "aka": [
      "Notifica"
     ],
     "what": "Notifies the Agenzia delle Entrate that another group entity will file the Comunicazione rilevante.",
     "who": "Italian-located enterprises and Italian stateless entities that delegate filing",
     "deadline": "Same date as the Comunicazione rilevante — 15 months, 18 for the transitional exercise",
     "channel": "Entratel / Fisconline",
     "source": "https://www.agenziaentrate.gov.it/",
     "sourceTitle": "Provvedimento prot. n. 321488 del 7 agosto 2025 — Agenzia delle Entrate",
     "sourceNote": "Instrument reference is exact; a stable deep link to the Agenzia delle Entrate page could not be retrieved.",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "Comunicazione Rilevante",
     "aka": [
      "GIR"
     ],
     "what": "Italy's GloBE Information Return.",
     "who": "Each enterprise located in Italy and each Italian stateless entity in an in-scope group; may be filed by the controllante or a designated entity",
     "deadline": "15 months after the exercise end; 18 months for the transitional exercise. Not before 30 June 2026.",
     "channel": "Entratel or Fisconline, XML per the published tracciato and XSD",
     "source": "https://www.agenziaentrate.gov.it/",
     "sourceTitle": "Provvedimento prot. n. 112451 del 9 aprile 2026 — Agenzia delle Entrate",
     "sourceNote": "Instrument reference is exact; a stable deep link to the Agenzia delle Entrate page could not be retrieved.",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "Dichiarazione annuale (modello GLOBE)",
     "aka": [
      "annual return"
     ],
     "what": "A single unified return covering imposta minima integrativa, suppletiva and nazionale.",
     "who": "Italian parent, intermediate and partly owned entities, and entities liable to the domestic charge",
     "deadline": "15 months after the exercise end; 18 months for the transitional exercise. Not before 30 June 2026.",
     "channel": "Telematic to the Agenzia delle Entrate, directly or via a qualified intermediary",
     "source": "https://www.agenziaentrate.gov.it/",
     "sourceTitle": "Provvedimento prot. n. 46523 del 6 febbraio 2026 — Agenzia delle Entrate",
     "sourceNote": "Instrument reference is exact; a stable deep link to the Agenzia delle Entrate page could not be retrieved.",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    }
   ],
   "penalty": "Referred to art. 51(9) D.Lgs. 209/2023. Amounts could not be verified from the primary text and are deliberately not stated here.",
   "watch": [
    "Payment splits 90% by the 11th month after the exercise closes, with the 10% balance a month after the return deadline — earlier than most groups expect.",
    "Separate F24 tax codes per charge: 2730 integrativa, 2731 suppletiva, 2732 nazionale. Offsetting against other credits is excluded.",
    "Transitional simplified net-basis reporting is available for exercises ending before 1 July 2030."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "partial",
   "confidenceNote": "Decree and provvedimento references are correct, but Agenzia delle Entrate deep links could not be retrieved; the links point to the authority’s site rather than the specific page. Penalty amounts are not stated."
  },
  {
   "code": "LU",
   "name": "Luxembourg",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "Registration is required of every constituent entity regardless of safe harbours — and each compartment needs its own tax number.",
   "charges": [
    {
     "type": "IIR",
     "local": "Impôt complémentaire RIR",
     "from": "Fiscal years beginning from 31 Dec 2023"
    },
    {
     "type": "UTPR",
     "local": "Impôt complémentaire RBII",
     "from": "Unconfirmed from primary source"
    },
    {
     "type": "Domestic",
     "local": "Impôt complémentaire national",
     "from": "Unconfirmed from primary source"
    }
   ],
   "accessGate": {
    "name": "LuxTrust or eID + 11-digit Luxembourg NIF",
    "leadTime": "Not stated",
    "note": "Each compartment of a multi-compartment entity needs its own Luxembourg NIF, obtained from the withholding tax bureau. No dedicated test environment exists for XML validation."
   },
   "obligations": [
    {
     "localName": "Enregistrement",
     "aka": [
      "registration"
     ],
     "what": "Registration with the ACD, which also designates the entity that will file the GIR.",
     "who": "Every constituent entity, joint venture or JV affiliate in Luxembourg — independently of any safe harbour or filing obligation. Stateless entities are exempt.",
     "deadline": "15 months after the reportable fiscal year; 18 months for the transition year",
     "channel": "MyGuichet.lu, online only",
     "source": "https://guichet.public.lu/fr/entreprises/fiscalite/declaration/pilier-2.html",
     "sourceTitle": "Pilier 2 — Imposition minimale effective, guichet.public.lu",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "Déclaration d'information pour l'impôt complémentaire",
     "aka": [
      "GIR"
     ],
     "what": "The GloBE Information Return.",
     "who": "Constituent entities located in Luxembourg, or the designated local entity",
     "deadline": "15 months after the reportable fiscal year; 18 months for the first year",
     "channel": "MyGuichet.lu — XSD and user guide published by the ACD",
     "source": "https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html",
     "sourceTitle": "Pilier 2 — Administration des contributions directes",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "Déclaration concernant l'impôt complémentaire",
     "aka": [
      "tax return"
     ],
     "what": "The return establishing the top-up tax payable.",
     "who": "The parent entity for RIR including nil returns; every entity allocated RBII tax including zero; only the designated entity for the national charge",
     "deadline": "15 months after the reportable fiscal year; 18 months for the first year",
     "channel": "MyGuichet.lu — XSD and documentation version 09/2026",
     "source": "https://impotsdirects.public.lu/fr/echanges_electroniques/pilier2.html",
     "sourceTitle": "Pilier 2 — Administration des contributions directes",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    }
   ],
   "penalty": "Flat €5,000 for registration breaches. Up to €250,000 for a missing, late, incomplete or inaccurate information return, rising to €300,000 in certain circumstances.",
   "watch": [
    "Registration applies even where a safe harbour removes the tax — a common and expensive assumption.",
    "Nil and zero returns are required for RIR and RBII respectively.",
    "No local GIR filing required until 31 Dec 2026 for Barbados, Switzerland and Türkiye where filed there."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Verified against guichet.public.lu and the ACD. Start dates for the national charge and RBII could not be confirmed."
  },
  {
   "code": "CA",
   "name": "Canada",
   "regime": "Pillar Two",
   "status": "in-force-partial",
   "summary": "IIR and domestic top-up tax are law. The UTPR is NOT — it sits in a bill still before Parliament.",
   "charges": [
    {
     "type": "IIR",
     "local": "Global minimum tax (Part 2, GMTA)",
     "from": "Fiscal years beginning on or after 31 Dec 2023"
    },
    {
     "type": "UTPR",
     "local": "Not in force — proposed in Bill C-31",
     "from": "Proposed for fiscal years beginning on or after 31 Dec 2025"
    },
    {
     "type": "Domestic",
     "local": "Domestic minimum top-up tax (Part 3, GMTA)",
     "from": "Fiscal years beginning on or after 31 Dec 2023"
    }
   ],
   "accessGate": {
    "name": "PT program account + mandatory schema validation",
    "leadTime": "Not stated",
    "note": "A validation of all schemas in the CRA Certification Testing environment is mandatory to obtain an API token. No token, no filing. Registration opened 20 October 2025; CT available from 5 January 2026."
   },
   "obligations": [
    {
     "localName": "GloBE Information Return",
     "aka": [
      "GIR"
     ],
     "what": "The OECD-format information return.",
     "who": "A designated filing entity in Canada, the UPE if Canadian, or each constituent entity or an appointed designated local entity",
     "deadline": "18 months after the first fiscal year; 15 months thereafter. Transitionally 30 June 2026 for years ending on or before 31 Dec 2024.",
     "channel": "API submission only, XML. Acceptance confirmed about 24 hours after submission.",
     "source": "https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/get-ready-file.html",
     "sourceTitle": "Get ready to file — Canada Revenue Agency",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "GIR Notification",
     "aka": [],
     "what": "Notification that the GIR is being filed by a qualifying foreign filing entity.",
     "who": "Canadian constituent entities, or an appointed designated local entity",
     "deadline": "Same 18/15-month rule; 30 June 2026 transitionally",
     "channel": "API, JSON schema",
     "source": "https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/who-must-file.html",
     "sourceTitle": "Who must file — Canada Revenue Agency",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    },
    {
     "localName": "Global Minimum Tax Return",
     "aka": [],
     "what": "The self-assessment return for liability under Part 2 or Part 3.",
     "who": "Each person with a liability, or an appointed Canadian filing entity",
     "deadline": "Tied to the GIR due date for the fiscal year",
     "channel": "API, JSON schema",
     "source": "https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies/global-minimum-tax/who-must-file.html",
     "sourceTitle": "Who must file — Canada Revenue Agency",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15,
      "floor": "2026-06-30"
     }
    }
   ],
   "penalty": "Avoidance penalty the lesser of 50% of the amount avoided and $100,000. General penalty $2,500 where no other is specified. Failure-to-file offences $2,000 to $40,000 and up to 12 months imprisonment. Administrative failure-to-file amounts under ss. 97–99 unconfirmed.",
   "watch": [
    "Canada's UTPR had passed second reading and a Senate pre-study as at 3 October 2026 and sits in committee. Royal assent may well be near, so date any client-facing statement that it is not in force.",
    "A separate 30-day clock applies where the CRA notifies that no GIR was received by the exchange date.",
    "Penalty concession runs 1 July to 31 December 2026 where the group filed centrally and notified the CRA by 30 June 2026; penalties may apply from 1 January 2027."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Verified against CRA pages and the Parliament of Canada bill record."
  },
  {
   "code": "AU",
   "name": "Australia",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "Four obligations across two channels, and an access layer with a 20-entity ceiling that stops large groups at the line.",
   "charges": [
    {
     "type": "IIR",
     "local": "Australian IIR/UTPR tax",
     "from": "Fiscal years starting on or after 1 Jan 2024"
    },
    {
     "type": "UTPR",
     "local": "Australian IIR/UTPR tax",
     "from": "Fiscal years starting on or after 1 Jan 2025"
    },
    {
     "type": "Domestic",
     "local": "Domestic minimum tax (DMT)",
     "from": "Fiscal years starting on or after 1 Jan 2024"
    }
   ],
   "accessGate": {
    "name": "GDMT account and role",
    "leadTime": "Not stated by the ATO",
    "note": "Created automatically on first CGDMTR lodgment, but can be requested earlier — necessary to nominate an agent not already linked. An agent has 28 days from nomination to add you as a client. Where an agent already holds client-level income tax access, no GDMT account is needed."
   },
   "obligations": [
    {
     "localName": "GloBE Information Return",
     "aka": [
      "GIR"
     ],
     "what": "A single information return with a general section and jurisdictional sections.",
     "who": "Each Australian group entity, unless a designated local entity is nominated",
     "deadline": "18 months after the first fiscal year; 15 months thereafter",
     "channel": "XML via Online services for business or for agents, file transfer",
     "source": "https://ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax/lodging-paying-and-other-obligations-for-pillar-two",
     "sourceTitle": "Lodging, paying and other obligations for Pillar Two — ATO",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "Combined Global and Domestic Minimum Tax Return",
     "aka": [
      "CGDMTR"
     ],
     "what": "One form carrying the foreign lodgment notification, the Australian IIR/UTPR return and the domestic minimum tax return.",
     "who": "Each group entity with a lodgment obligation, including nil amounts, unless exempt. A designated local entity may lodge for all.",
     "deadline": "18 months after the first fiscal year; 15 months thereafter. Payment falls on the same day.",
     "channel": "Online services for business or agents, or API-enabled software. Online form caps a DLE at 20 entities including itself; API supports up to 300.",
     "source": "https://www.ato.gov.au/forms-and-instructions/pillar-two-cgdmtr-online-form-instructions-2024/cgdmtr-general-information/lodgment-assessment-and-payment",
     "sourceTitle": "CGDMTR instructions — lodgment, assessment and payment, ATO",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "Foreign lodgment notification",
     "aka": [],
     "what": "Notification that the GIR is lodged overseas with a foreign tax authority.",
     "who": "Australian group entities relying on overseas filing",
     "deadline": "Lodged inside the CGDMTR, same due date",
     "channel": "Within the CGDMTR",
     "source": "https://ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax/lodging-paying-and-other-obligations-for-pillar-two",
     "sourceTitle": "Lodging, paying and other obligations for Pillar Two — ATO",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    }
   ],
   "penalty": "Failure to lodge on time: the base penalty amount multiplied by 500. False and misleading statements: base penalty doubled. Administrative penalty also applies for failing to keep records.",
   "watch": [
    "The 30-day automatic deferral covers the AIUTR and DMTR only. The GIR and foreign lodgment notification CANNOT be deferred.",
    "The 20-entity online ceiling forces larger groups onto an API solution — discover that late and the deadline is gone.",
    "There is no DLE nomination form; the designation is made inside the GIR and CGDMTR.",
    "Australia uses DMT and foreign lodgment notification. It does not use QDMTT or ORN."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Verified against ATO guidance. The 20 and 300 entity limits are the ATO’s own figures."
  },
  {
   "code": "NZ",
   "name": "New Zealand",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "A six-month registration clock that bites long before any return is due, with a NZ$100,000 exposure attached.",
   "charges": [
    {
     "type": "IIR",
     "local": "Multinational top-up tax (applied GloBE rules)",
     "from": "Fiscal years beginning on or after 1 Jan 2025"
    },
    {
     "type": "UTPR",
     "local": "Applied GloBE rules",
     "from": "Fiscal years beginning on or after 1 Jan 2025"
    },
    {
     "type": "Domestic",
     "local": "Domestic income inclusion rule (DIIR)",
     "from": "Fiscal years beginning on or after 1 Jan 2026"
    }
   ],
   "accessGate": {
    "name": "GloBE account registration",
    "leadTime": "Not stated",
    "note": "Due within 6 months of the end of the first fiscal year the rules apply — set by the UPE's year end, not the local entity's. Required even if the group is in scope for only part of a year."
   },
   "obligations": [
    {
     "localName": "GloBE registration and notification",
     "aka": [
      "GloBE account"
     ],
     "what": "One registration per MNE group covering all its New Zealand constituent entities.",
     "who": "A designated New Zealand constituent entity",
     "deadline": "Within 6 months of the end of the first fiscal year the rules apply",
     "channel": "myIR — Registration → International exchange of information account → Global Anti-Base Erosion (GloBE)",
     "source": "https://www.ird.govt.nz/international-tax/business/nz-globe-rules-and-inclusive-framework-2-pillar-solution/the-globe-rules/globe-registration-requirements",
     "sourceTitle": "GloBE registration requirements — Inland Revenue",
     "rule": {
      "t": "fixed",
      "m": 6,
      "once": true
     }
    },
    {
     "localName": "GloBE information return",
     "aka": [
      "GIR"
     ],
     "what": "The OECD-format information return.",
     "who": "The designated New Zealand constituent entity for NZ-headquartered groups",
     "deadline": "18 months after the first fiscal year. IRD advises NZ-headquartered groups to file within 15 months to align with other jurisdictions.",
     "channel": "myIR, XML meeting the OECD GIR XML Schema. MessageRefId and DocRefId must begin with the designated entity's IRD number.",
     "source": "https://www.ird.govt.nz/international-tax/business/nz-globe-rules-and-inclusive-framework-2-pillar-solution/the-globe-rules/filing-the-globe-information-return",
     "sourceTitle": "Filing the GloBE information return — Inland Revenue",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "Multinational top-up tax return",
     "aka": [],
     "what": "The return assessing multinational top-up tax.",
     "who": "The designated New Zealand constituent entity",
     "deadline": "20 months after the fiscal year for the first year; 16 months thereafter",
     "channel": "Online return in myIR — available from April 2027",
     "source": "https://www.ird.govt.nz/international-tax/business/nz-globe-rules-and-inclusive-framework-2-pillar-solution/the-globe-rules/filing-the-top-up-tax-return",
     "sourceTitle": "Filing the top-up tax return — Inland Revenue",
     "rule": {
      "t": "fy",
      "first": 20,
      "sub": 16
     }
    }
   ],
   "penalty": "Not registering or providing an accurate notification: up to NZ$100,000. Penalties for late or incorrect filing of the GIR or top-up tax return are not stated by IRD.",
   "watch": [
    "The registration clock runs off the UPE's year end, not the New Zealand entity's.",
    "IRD has said it will publish GIR submission mechanics only after October 2026, and the top-up tax return is not available in myIR until April 2027.",
    "New Zealand has adopted the Side-by-Side package; the transitional CbCR safe harbour now extends to fiscal years beginning on or before 31 Dec 2027."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Verified against Inland Revenue pages."
  },
  {
   "code": "SG",
   "name": "Singapore",
   "regime": "Pillar Two",
   "status": "in-force",
   "summary": "Registration within six months designates the filing entities. No UTPR — so no backstop where no IIR applies up the chain.",
   "charges": [
    {
     "type": "IIR",
     "local": "Multinational enterprise top-up tax (MTT)",
     "from": "Financial years beginning on or after 1 Jan 2025"
    },
    {
     "type": "UTPR",
     "local": "Not adopted",
     "from": "n/a"
    },
    {
     "type": "Domestic",
     "local": "Domestic top-up tax (DTT)",
     "from": "Financial years beginning on or after 1 Jan 2025"
    }
   ],
   "accessGate": {
    "name": "Registration + Corppass authorisation",
    "leadTime": "Not stated",
    "note": "Registration is the gateway — the GIR and returns are obligations of a registered group. The GFE and DFE must be the same constituent entity, designated at registration."
   },
   "obligations": [
    {
     "localName": "Registration",
     "aka": [],
     "what": "Registration of the in-scope group, at which the local filing entities are designated.",
     "who": "The Ultimate Parent Entity",
     "deadline": "Within 6 months from the UPE's financial year end",
     "channel": "IRAS",
     "source": "https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/registration-for-multinational-enterprise-top-up-tax-and-domestic-top-up-tax",
     "sourceTitle": "Registration for MTT and DTT — IRAS",
     "rule": {
      "t": "fixed",
      "m": 6,
      "once": true
     }
    },
    {
     "localName": "GloBE Information Return",
     "aka": [
      "GIR"
     ],
     "what": "The standardised Pillar Two information return.",
     "who": "The designated local GIR filing entity (GFE)",
     "deadline": "15 months from financial year end; 18 months for a transition year",
     "channel": "myTax Portal, XML per the GIR XML Schema, by Corppass-authorised personnel",
     "source": "https://iras.gov.sg/media/docs/default-source/e-tax/e-tax-guide-mtt-and-dtt.pdf",
     "sourceTitle": "e-Tax Guide: Multinational Enterprise Top-up Tax and Domestic Top-up Tax — IRAS",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "GIR Notification",
     "aka": [],
     "what": "Notification that the GIR has been filed in a foreign jurisdiction instead.",
     "who": "The GFE, for non-Singapore-headquartered groups",
     "deadline": "15 months from financial year end; 18 months for a transition year",
     "channel": "Electronically to the Comptroller",
     "source": "https://www.iras.gov.sg/docs/default-source/uploadedfiles/pdf/module-9---globe-and-dtt-related-compliance-obligations.pdf",
     "sourceTitle": "Module 9: GloBE and DTT related compliance obligations — IRAS",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    },
    {
     "localName": "MTT Return and DTT Return",
     "aka": [],
     "what": "Separate returns assessing the IIR top-up tax and the domestic top-up tax.",
     "who": "MTT by a responsible member parent entity; DTT by the designated DTT filing entity — one DTT return per group",
     "deadline": "15 months from financial year end; 18 months for a transition year. Payment within 1 month of the filing due date.",
     "channel": "Digital filing service on myTax Portal",
     "source": "https://iras.gov.sg/media/docs/default-source/e-tax/e-tax-guide-mtt-and-dtt.pdf",
     "sourceTitle": "e-Tax Guide: MTT and DTT — IRAS",
     "rule": {
      "t": "fy",
      "first": 18,
      "sub": 15
     }
    }
   ],
   "penalty": "Surcharge for failure to register under s.36, and offences under Part 8 of the Act. Exact amounts could not be extracted from the statute and are deliberately not stated here.",
   "watch": [
    "A nil return must be filed even where MTT or DTT payable is nil.",
    "The Comptroller will adopt a light touch for the first three financial years from 2025 where the group shows it took reasonable measures.",
    "Concessionary-rate incentives make sub-15% Singapore effective rates common, so the DTT is a real cash cost, not a formality."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Verified against IRAS guidance. Penalty amounts could not be extracted from the Act and are not stated."
  },
  {
   "code": "AE",
   "name": "United Arab Emirates",
   "regime": "Pillar Two",
   "status": "in-force-partial",
   "summary": "Domestic top-up tax only — the UAE has expressly decided not to implement an IIR.",
   "charges": [
    {
     "type": "IIR",
     "local": "Not adopted — express policy decision",
     "from": "n/a"
    },
    {
     "type": "UTPR",
     "local": "Not adopted",
     "from": "n/a"
    },
    {
     "type": "Domestic",
     "local": "Domestic Minimum Top-up Tax (DMTT)",
     "from": "Financial years starting on or after 1 Jan 2025"
    }
   ],
   "accessGate": {
    "name": "Top-up Tax registration",
    "leadTime": "Not confirmed",
    "note": "The FTA published a Top-up Tax Guide on scope and registration dated 26 August 2026. Registration deadlines and channel could not be confirmed from a government source reachable here."
   },
   "obligations": [
    {
     "localName": "Pillar Two Information Return",
     "aka": [
      "PTIR",
      "GIR"
     ],
     "what": "The UAE's GloBE information return.",
     "who": "Each constituent entity located in the UAE excluding investment entities; each JV and JV subsidiary; each stateless reverse hybrid created under UAE law. A designated local entity may file for the others.",
     "deadline": "Not stated in the Ministerial Decision — unconfirmed",
     "channel": "Unconfirmed",
     "source": "https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No133-of-2026-on-Pillar-Two-Information-Return-EN.pdf",
     "sourceTitle": "Ministerial Decision No. 133 of 2026 on the Pillar Two Information Return",
     "rule": {
      "t": "unconfirmed"
     }
    },
    {
     "localName": "Notification of foreign filing",
     "aka": [],
     "what": "Notification of the identity and location of the entity filing the PTIR.",
     "who": "Each entity under Article 2(1) of MD 133/2026, or the designated local entity",
     "deadline": "Not stated — unconfirmed",
     "channel": "Unconfirmed",
     "source": "https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No133-of-2026-on-Pillar-Two-Information-Return-EN.pdf",
     "sourceTitle": "Ministerial Decision No. 133 of 2026 on the Pillar Two Information Return",
     "rule": {
      "t": "unconfirmed"
     }
    },
    {
     "localName": "Top-up Tax Return",
     "aka": [],
     "what": "The return on which Top-up Tax is reported and paid.",
     "who": "UAE constituent entities; a domestic designated filing entity may be appointed to pay on behalf of the group",
     "deadline": "Unconfirmed",
     "channel": "Unconfirmed",
     "source": "https://mof.gov.ae/en/public-finance/tax/uae-domestic-minimum-top-up-tax/",
     "sourceTitle": "UAE Domestic Minimum Top-up Tax — Ministry of Finance",
     "rule": {
      "t": "unconfirmed"
     }
    }
   ],
   "penalty": "No Top-up Tax penalty instrument could be located on a government source. Deliberately not stated.",
   "watch": [
    "The DMTT holds OECD transitional qualified status, announced 25 August 2025.",
    "The PTIR obligation bites on each UAE constituent entity regardless of where the parent sits — including free zone entities on 0% regimes.",
    "With a domestic charge but no IIR, UAE-parented groups still face IIR or UTPR charges abroad on their non-UAE low-taxed profits."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "partial",
   "confidenceNote": "Adoption and the IIR decision are verified against the Ministry of Finance. Filing deadlines and channels are NOT published in the reachable instruments and are marked unconfirmed."
  },
  {
   "code": "IN",
   "name": "India",
   "regime": "Pillar Two",
   "status": "not-adopted",
   "summary": "India has no GloBE charge of any kind. The exposure is entirely outbound — and it is real.",
   "charges": [
    {
     "type": "IIR",
     "local": "Not adopted",
     "from": "n/a"
    },
    {
     "type": "UTPR",
     "local": "Not adopted",
     "from": "n/a"
    },
    {
     "type": "Domestic",
     "local": "Not adopted",
     "from": "n/a"
    }
   ],
   "accessGate": {
    "name": "None",
    "leadTime": "n/a",
    "note": "No Pillar Two registration exists in India."
   },
   "obligations": [
    {
     "localName": "No Pillar Two filing obligation",
     "aka": [],
     "what": "India has enacted no GloBE charge, so there is no GIR, no top-up tax return, no notification and no registration.",
     "who": "n/a",
     "deadline": "n/a",
     "channel": "n/a",
     "source": "https://www.indiabudget.gov.in/doc/memo.pdf",
     "sourceTitle": "Memorandum Explaining the Provisions in the Finance Bill, 2026",
     "sourceNote": "Verified by absence from the Finance Bill 2026, its explanatory memorandum and the Budget 2026-27 speech. No Indian government statement expressly confirming non-adoption was located.",
     "rule": {
      "t": "none"
     }
    },
    {
     "localName": "Country-by-Country Report",
     "aka": [
      "CbCR",
      "s.511"
     ],
     "what": "Not Pillar Two, but the data backbone every GloBE computation draws on.",
     "who": "Indian-resident parent or alternate reporting entity of an international group",
     "deadline": "Within 12 months from the end of the reporting accounting year",
     "channel": "Director General of Income-tax (Risk Assessment)",
     "source": "https://www.incometaxindia.gov.in/w/section-511-2",
     "sourceTitle": "Section 511, Income-tax Act 2025 — Income Tax Department",
     "rule": {
      "t": "fy",
      "first": 12,
      "sub": 12,
      "note": "CbCR, not Pillar Two"
     }
    }
   ],
   "penalty": "None — no Pillar Two obligation exists to penalise.",
   "watch": [
    "Because India levies no domestic top-up tax, low-taxed Indian profits are exposed to top-up tax collected by FOREIGN treasuries under a parent's IIR.",
    "Indian incentive regimes — SEZ and IFSC, concessional 15% and 22% rates, MAT interaction — make sub-15% Indian effective rates realistic.",
    "Foreign-parented groups with Indian entities must still assemble Indian data to GIR standard for filing elsewhere.",
    "Nothing on Pillar Two appeared in the Union Budget 2026-27 speech or the Finance Bill 2026 memorandum."
   ],
   "lastChecked": "2026-10-03",
   "confidence": "primary",
   "confidenceNote": "Non-adoption verified against the Finance Bill 2026, its explanatory memorandum and the Budget speech. Note this is an absence of provision rather than an express government denial."
  }
 ]
}