OECD Pillar Two country tracker (2024)

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.

Scroll down to use the tool or see the instructions first.

OECD Model Rules

Last updated: 12 April 2023

Download PDF

Contacts

Country/region quick jump

Need to look at the data offline or print it?

Download the data as a PDF document

Download all data(PDF of 1.52mb)

Download a summary(PDF of 431.72kb)

This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors.

'); //Create category selectors const wtTerrCat = document.createElement('div'); wtTerrCat.id = 'wtPDFCatSelectorWrapper'; wtTerrCat.innerHTML = `

Select the categories to generate a PDF

`; wtCard.appendChild(wtTerrCat); const wtPDFCategories = document.getElementById('wtPDFCategories'); Object.keys(tablemap).forEach((key) => { if (tablemap[key].select) { wtPDFCategories.appendChild(addCatCheckbox(key, tablemap[key].label, tablemap[key]?.pdfDisabled)); if (tablemap[key]?.subsections) { tablemap[key].subsections.forEach((key) => { const divSS = addCatCheckbox(key, tablemap[key].label); divSS.classList.add('subsection'); wtPDFCategories.appendChild(divSS); }) } } }) wtPDFCategories.appendChild(addCatCheckbox('contact', 'Contacts')); wtPDFCategories.appendChild(addCatCheckbox('website', 'Website link')); //Create territory selectors const wtTerrSel = document.createElement('div'); wtTerrSel.id = 'wtPDFSelectorWrapper'; wtTerrSel.innerHTML = `

Select the countries and regions to generate a PDF

`; wtCard.appendChild(wtTerrSel); const wtPDFTerritories = document.getElementById('wtPDFTerritories'); for (t = 1; t < tabledata[0].length; t++) { const itmDIV = document.createElement('div'); const itmInput = document.createElement('input'); itmInput.type = 'checkbox'; itmInput.id = 'chk_' + tabledata[1][t]; itmInput.value = tabledata[1][t]; const itmLabel = document.createElement('label'); itmLabel.htmlFor = 'chk_' + tabledata[1][t]; itmLabel.innerText = tabledata[0][t]; itmDIV.appendChild(itmInput); itmDIV.appendChild(itmLabel); wtPDFTerritories.appendChild(itmDIV); } showSelection(); document.getElementById('wtPDFGen').addEventListener('click', function (evt) { document.querySelector('.ctPDFWebtile .cta-card').classList.add('open'); sendAnalytics(`open-custom-pdf`); }); document.getElementById('closePDFGen').addEventListener('click', function (evt) { document.querySelector('.ctPDFWebtile .cta-card').classList.remove('open'); sendAnalytics(`close-custom-pdf`); document.getElementById('regSelectAll').checked = false; $("#wtPDFTerritories input:checked").prop("checked", false); }); document.getElementById('generatePDF').addEventListener('click', function (evt) { const pdfTerrs = Array.from(document.querySelectorAll('#wtPDFTerritories input:checked'), checkbox => checkbox.value); const pdfCats = Array.from(document.querySelectorAll('#wtPDFCategories input:checked'), checkbox => checkbox.value); sendAnalytics(`generate-custom-pdf`); generatePDF(tabledata, pdfTerrs, pdfCats); }); document.getElementById('generatePDF2').addEventListener('click', function (evt) { const pdfTerrs = Array.from(document.querySelectorAll('#wtPDFTerritories input:checked'), checkbox => checkbox.value); const pdfCats = Array.from(document.querySelectorAll('#wtPDFCategories input:checked'), checkbox => checkbox.value); sendAnalytics(`generate-custom-pdf`); generatePDF(tabledata, pdfTerrs, pdfCats); }); document.getElementById('pdf-view-selector').addEventListener('click', function (evt) { if (evt.target === evt.currentTarget) return; wtCard.classList.remove('categories', 'territories'); wtCard.classList.add(evt.target.dataset.view); document.querySelector('#pdf-view-selector button.active.viewButton').classList.remove('active'); evt.target.classList.add('active'); sendAnalytics(`view-pdf-${evt.target.dataset.view}`); }); document.getElementById('catSelectAll').addEventListener('change', function (evt) { document.querySelectorAll('#wtPDFCategories input:not([disabled])').forEach((el) => { el.checked = evt.target.checked; }) }); document.getElementById('regSelectAll').addEventListener('change', function (evt) { document.querySelectorAll('#wtPDFSelectorWrapper input').forEach((el) => { el.checked = evt.target.checked; }) }); wtCard.addEventListener('change', function () { showSelection(); }); document.getElementById('wtPDFTerritories').addEventListener('keyup', function (e) { if (e.keyCode == 32) { e.target.checked = !e.target.checked; document.getElementById('generatePDF').disabled = document.querySelectorAll('#wtPDFTerritories input:checked').length == 0; } }); }

'; } } if (cat.value == 'status-of-enactment') { const statusOfEnactment = getTabletext(terr, 'status-of-enactment:status', tabledata); if (statusOfEnactment != '') { headerText = '

Current status:

'; headerText += '

' + statusOfEnactment + '

'; } } infoText = getTabletext(terr, cat, tabledata); const infoHTML = replaceAcronymsWithHTML(converter.makeHtml(infoText)); return headerText + infoHTML; } function populateTerritoryData() { document.getElementById('territory-label-title').innerText = tabledata[tablemap['territory'].row - 1][tabledata[1].indexOf(sel.value)]; document.getElementById('territory-label-data').innerText = 'Last updated: ' + tabledata[tablemap['lastupdate'].row - 1][tabledata[1].indexOf(sel.value)]; const contactDL = document.getElementById('territory-contacts'); contactDL.querySelectorAll('dd').forEach(function (el) { el.remove() }); const contactsArray = getTabletext(sel.value, 'contact', tabledata).split('\n'); contactsArray.forEach(function (contactHTML) { const dd = document.createElement('dd'); dd.innerHTML = replaceTextWithContactAnchorTag(converter.makeHtml(contactHTML)); addTargetBlank(dd); contactDL.appendChild(dd); }); const websiteHTML = getTabletext(sel.value, 'website', tabledata); if (websiteHTML != '') { const dd = document.createElement('dd'); dd.innerHTML = converter.makeHtml(websiteHTML); dd.classList.add('web'); addTargetBlank(dd); contactDL.appendChild(dd); } const territoryInfo = document.getElementById('territory-info'); if (document.getElementById('tool-content').classList.contains('expand')) { territoryInfo.innerHTML = getExpandHTML(sel.value); } else { var headerText = ''; if (tablemapDateElements.includes(cat.value)) { const infoTextDate = getTabletext(sel.value, cat.value + ':date', tabledata); if (infoTextDate != '') { headerText = '

Entry into force

'; headerText += '

' + infoTextDate + '

'; } } if (cat.value == 'status-of-enactment') { const statusOfEnactment = getTabletext(sel.value, 'status-of-enactment:status', tabledata); if (statusOfEnactment != '') { headerText = '

Current status:

'; headerText += '

' + statusOfEnactment + '

'; } } infoText = getTabletext(sel.value, cat.value, tabledata); const infoHTML = replaceAcronymsWithHTML(converter.makeHtml(infoText)); territoryInfo.innerHTML = headerText + infoHTML; } addTargetBlank(territoryInfo); territoryInfo.className = cat.value; //View panel const categoryText = tablemap[document.getElementById('categories').value].label; document.querySelector('.viewCategory').innerText = categoryText; var viewText = ''; var alphaList = []; for (let i = 1; i < tabledata[0].length; i++) { var jump = ''; const firstChar = tabledata[0][i].charAt(0); if (i > 2 && !alphaList.includes(firstChar)) { alphaList.push(firstChar); jump = `id="jump${firstChar}" ` } viewText += `

${tabledata[0][i]}

${renderCategoryHTML(tabledata[1][i], cat.value)}

`; } document.querySelector('.viewCountryJumpBody').innerHTML = viewText; } function updateExpandInfo() { document.getElementById('main').classList.remove('mapOnly'); sendAnalytics(`select-${sel.value}-${cat.value}`); if (svg) centerSVGElement('svgWorldmap', 'worldmap', sel.value); document.getElementById('territory-info').innerText = ''; setTimeout(populateTerritoryData, 300); } function updateSVGwithTableData(tabledata) { for (let i = 1; i < tabledata[0].length; i++) { const path = document.getElementById(tabledata[1][i]); if (path) { path.classList.add('selectable'); const titleEl = document.createElementNS('http://www.w3.org/2000/svg', 'title'); titleEl.textContent = tabledata[0][i]; path.appendChild(titleEl); } } } var tabledata; var svgOrigDimension = {}; var svg = false; const sel = document.getElementById('territories'); const cat = document.getElementById('category'); const selOptions = { 'statusofenactment': 3, 'status': 4, 'irrDate': 5, 'irr': 6, 'utprDate': 7, 'utpr': 8, 'qdmtptDate': 9, 'qdmtpt': 10, 'covered': 11, 'qrtc': 12, 'tsh': 13, 'reqs': 14, 'tl': 15, 'contact': 16, 'website': 17 }; const converter = new showdown.Converter({ noHeaderId: true }); const tablemapDateElements = [ 'income-inclusion-rule', 'undertaxed-payments-rule', 'qualified-domestic-minimum-top-up-tax' ] const tablemap = { "territory": { "row": 1, "label": "" }, "isocode": { "row": 2, "label": "" }, "lastupdate": { "row": 3, "label": "" }, "status-of-enactment:status": { "row": 4, "label": "" }, "status-of-enactment": { "row": 5, "label": "Status of enactment", "select": true }, "income-inclusion-rule:date": { "row": 6, "label": "" }, "income-inclusion-rule": { "row": 7, "label": "Income inclusion rule", "select": true }, "undertaxed-payments-rule:date": { "row": 8, "label": "" }, "undertaxed-payments-rule": { "row": 9, "label": "Undertaxed Payments Rule", "select": true }, "qualified-domestic-minimum-top-up-tax:date": { "row": 10, "label": "" }, "qualified-domestic-minimum-top-up-tax": { "row": 11, "label": "Qualified Domestic Minimum Top-up Tax", "select": true, "subsections": ['qualified-domestic-minimum-top-up-tax:accounting-standards', 'qualified-domestic-minimum-top-up-tax:sbie-applicable','qualified-domestic-minimum-top-up-tax:cbcr-safe-harbour'] }, "qualified-domestic-minimum-top-up-tax:accounting-standards": { "row": 12, "label": "QDMTT: Accounting Standards" }, "qualified-domestic-minimum-top-up-tax:sbie-applicable": { "row": 13, "label": "QDMTT: SBIE applicable" }, "qualified-domestic-minimum-top-up-tax:cbcr-safe-harbour": { "row": 14, "label": "QDMTT: CbCR Safe Harbour" }, "covered-taxes": { "row": 15, "label": "Covered Taxes", "select": true }, "qualifying-refundable-tax-credits": { "row": 16, "label": "Qualifying Refundable Tax Credits", "select": true }, "country-by-country-reporting": { "row": 17, "label": "CbCR Transitional Safe Harbour", "select": true }, "utpr-safe-harbour": { "row": 18, "label": "UTPR Transitional Safe Harbour", "select": true }, "permanent-safe-harbour": { "row": 19, "label": "Permanent Safe Harbours", "select": true }, "subject-to-tax-rule": { "row": 20, "label": "Subject to Tax Rule", "select": true }, "tax-compliance-and-tax-registration-requirements": { "row": 21, "label": "Tax compliance and tax registration requirements", "select": true, "pdfDisabled":true, "subsections": ["tax-compliance-and-tax-registration-requirements:gir", "tax-compliance-and-tax-registration-requirements:qdmtt-return", "tax-compliance-and-tax-registration-requirements:tpt-return", "tax-compliance-and-tax-registration-requirements:other"] }, "tax-compliance-and-tax-registration-requirements:gir": { "row": 22, "label": "GloBE Information Return (GIR)" }, "tax-compliance-and-tax-registration-requirements:qdmtt-return": { "row": 23, "label": "QDMTT return" }, "tax-compliance-and-tax-registration-requirements:tpt-return": { "row": 24, "label": "TPT return (IIR and UTPR)" }, "tax-compliance-and-tax-registration-requirements:other": { "row": 25, "label": "Other formal registrations required" }, "transitional-penalty-relief": { "row": 26, "label": "Transitional Penalty Relief", "select": true }, "application-oecd-guidance": { "row": 27, "label": "Application of OECD guidance to Pillar Two local rules", "select": true }, "pwc-thought-leadership": { "row": 28, "label": "PwC Thought Leadership", "select": true }, "contact": { "row": 29, "label": "" }, "website": { "row": 30, "label": "" } } $.get("/content/pwc/script/gx/en/pillar-two/pillar-two-md-v6.csv", function (data) { tabledata = csvStringToArray(data); initTerritorySelector(tabledata); initCategorySelector(tabledata); populateTerritoryData(); loadPDFSelector(); document.querySelector('.viewCountryJumpAlpha').addEventListener('click', function (ev) { if (ev.target.tagName != 'BUTTON') return; const elScrollTo = document.getElementById(`jump${ev.target.innerText}`); if (elScrollTo) document.querySelector('.viewCountryJumpBodyContainer').scrollTop = elScrollTo.offsetTop; }) document.getElementById('expandContent').addEventListener('click', function () { document.getElementById('tool-content').classList.add('expand'); updateExpandInfo(); }); document.getElementById('collapseContent').addEventListener('click', function () { document.getElementById('tool-content').classList.remove('expand'); updateExpandInfo() }); document.getElementById('category').addEventListener('change', function (ev) { document.getElementById('categories').value = ev.target.value; populateTerritoryData(); sendAnalytics(`select-${sel.value}-${cat.value}`); }); document.getElementById('categories').addEventListener('change', function (ev) { document.getElementById('category').value = ev.target.value; populateTerritoryData(); sendAnalytics(`select-view-${cat.value}`); }); document.getElementById('territory-info').addEventListener('click', function (ev) { if (ev.target.tagName == 'A') { sendAnalytics(`information-${sel.value}-${cat.value}-${ev.target.href}`); } }); document.getElementById('territory-contacts').addEventListener('click', function (ev) { if (ev.target.tagName == 'A') { sendAnalytics(`mapcontacts-${ev.target.innerText}`); } }); document.getElementById('tool-view-selector').addEventListener('click', function (ev) { if (ev.target === ev.currentTarget) return; const mainID = document.getElementById('main'); mainID.classList.remove('categories', 'territories'); mainID.classList.add(ev.target.dataset.view); document.querySelector('#tool-view-selector button.active.viewButton').classList.remove('active'); ev.target.classList.add('active'); sendAnalytics(`view-map-${ev.target.dataset.view}`); }); if (window.innerWidth >= 1024) { fetch('/content/pwc/script/gx/en/pillar-two/worldmap-65.svg', { method: "GET", headers: { "Accept": "text/plain" } }) .then((response) => response.text()) .then((text) => { document.getElementById('worldmap').innerHTML = text; updateSVGwithTableData(tabledata); svg = document.getElementById('svgWorldmap'); svg.style.height = svg.clientHeight; svg.addEventListener('click', function (ev) { if (ev.target.classList.contains('selectable')) { centerSVGElement('svgWorldmap', 'worldmap', ev.target.id); populateTerritoryData(); sendAnalytics(`mapclick-${ev.target.id}`); } }); document.getElementById('resetButton').addEventListener('click', function () { document.getElementById('main').classList.add('mapOnly'); sel.selectedIndex = 0; document.getElementById('territory-label-title').innerText = ''; document.getElementById('territory-label-data').innerText = ''; removeActiveSVGTerritory(); if (svg) centerSVGElement('svgWorldmap', 'worldmap', sel.value); document.getElementById('territories').scrollIntoView(); }); svgOrigDimension = { width: svg.clientWidth, height: svg.clientHeight } }); } });

OECD Pillar Two country tracker (2024)
Top Articles
Latest Posts
Recommended Articles
Article information

Author: Prof. Nancy Dach

Last Updated:

Views: 6110

Rating: 4.7 / 5 (57 voted)

Reviews: 80% of readers found this page helpful

Author information

Name: Prof. Nancy Dach

Birthday: 1993-08-23

Address: 569 Waelchi Ports, South Blainebury, LA 11589

Phone: +9958996486049

Job: Sales Manager

Hobby: Web surfing, Scuba diving, Mountaineering, Writing, Sailing, Dance, Blacksmithing

Introduction: My name is Prof. Nancy Dach, I am a lively, joyous, courageous, lovely, tender, charming, open person who loves writing and wants to share my knowledge and understanding with you.