Pillar Two - Implementation Status Worldwide

Global minimum taxation is one of the biggest-ever reforms to international corporate tax rules. 

After the adoption the EU Minimum Tax Directive, all EU member states are to transpose the rules into domestic law by 31 December 2023. Many other countries around the world have also begun the process of implementation of Pillar Two rules in their tax systems.

Given that such legislative activity will intensify in 2023, it is important to keep abreast of all the latest Pillar Two developments worldwide.

With representation in over 100 countries, WTS Global provides you the bundled overview of the implementation status of the Pillar Two rules in 72 countries.

The country-specific information shown in the overview reflects the latest legislative updates, which we collect from our tax experts on a monthly basis.

Last update: 24 April 2023

Please do not hesitate to reach out to us if you require further information.