On January 5, 2026, the OECD released its Pillar Two Side‑by‑Side (SbS) Package, introducing new administrative guidance and four additional safe harbours designed to simplify global minimum tax compliance. The updates aim to reduce complexity for multinational enterprises as transitional measures begin to expire, while maintaining the core structure of the GloBE rules. The package provides important clarity on IIR, UTPR, QDMTT interaction, and reporting requirements — with meaningful implications for global groups navigating cross‑border tax obligations.
Read the full article published by Crowe LLP on 22 January 2026