Latest updates to PwC's Pillar Two Country Tracker online

April 29, 2025

• EU
  - Status of enactment

• Australia
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Barbados
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Belgium
  - Tax compliance and registration requirements
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)
  - Application of OECD guidance to Pillar Two local rules
  - PwC Thought Leadership

• Brazil
  - Thought Leadership

• Canada
  - Safe Harbours
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Denmark
  - Safe Harbour
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Finland
  - Thought Leadership

• Germany
  - Thought Leadership

• Guernsey
  - Status of enactment

• Ireland
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Jersey
  - Status of enactment

• Liechtenstein
  - STTR
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)
  - Tax compliance and registration requirements

• Luxembourg
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Norway
  - UTPR
  - STTR

• Poland
  - Status of enactment
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)
  - Application of OECD guidance

• Slovakia
  - QDMTT

• United Arab Emirates
  - Status of enactment
  - QDMTT
  - Application of OECD guidance

• United Kingdom
  - Status of enactment
  - UTPR

• “Download a summary” functionality:
  - Summary updated, including information about Transitional Qualified Status

March 31, 2025

• Bahrain – most of the sections updated

• Kuwait  - most of the sections updated

• Luxembourg
  - Thought Leadership

• Romania
  - Tax compliance and registration requirements

• Seychelles added to the tracker

March 17

• European Union: 

- Status of enactment
- PwC Thought Leadership

• Lithuania: 

- Status of enactment
- Tax compliance and registration requirements

March 10

• Australia – most of the sections updated
• Italy – Tax compliance and registration requirements

March 3, 2025

• Hong Kong – most of the sections updated 

• Jamaica – Status of enactment, IIR and QDMTT 

• UAE – PwC Thought Leadership 

February 17, 2025

• New countries: El Salvador, Guatemala, Nicaragua, Antigua and Barbuda, Bolivia, Dominica, Ecuador, Mozambique, Saint Kitts and Nevis, Saint Lucia, Saint Vicent and the Grenadines, Uganda 

• Germany – Covered Taxes, Safe Harbour, Compliance 

• Luxembourg  - Status of enactment, Qualifying Refundable and Marketable Transferable Tax Credits, Compliance 

• Czech Republic – Status of enactment, QDMTT, Covered Taxes, Safe Harbour, Compliance and PwC Thought Leadership 

February 7, 2025

• Bermuda - Status of enactment 

• France - Tax compliance and registration requirements 

• Guernsey - Status of enactment 

• India - Status of enactment 

• Japan - Status of enactment 

• Jersey - Status of enactment 

• Slovakia - Tax compliance and registration requirements 

• United Arab Emirates - Status of enactment 

• United States - PwC Thought Leadership