Pillar Two - Implementation Status Worldwide

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

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: 27 November 2025