Pillar Two has transitioned from a planning exercise to a global compliance obligation. As the first GloBE Information Return (GIR) filing deadlines approach for many multinational enterprise groups, organisations must prepare for a broader set of requirements that extend well beyond tax calculations. From registrations, notifications and Domestic Minimum Top-up Tax (DMTT) returns to tax payments and cross-functional coordination, successful compliance demands collaboration across tax, finance, legal, HR and technology functions.
This guide explores the key compliance requirements, filing timelines and practical considerations to help organisations navigate the evolving Pillar Two landscape with confidence and strengthen their readiness for the road ahead.