Tax Updates: January 20th 2026
Consistent with our commitment to provide updated information on current tax issues
Consistent with our commitment to provide updated information on current tax issues
Article Posted date
20 January 2026
Consistent with our commitment to provide updated information on current tax issues, we set below a brief overview of the new Pillar II Administrative Guidance released by OECD.
In this edition (Download PDF)
- Side-by-Side (SbS) Safe Harbour
- Ultimate Parent Entity (UPE) Safe Harbour
- Substance-Based Tax Incentive (SBTI) Safe Harbour
- Simplified Effective Tax Rate (ETR) Safe Harbour
- Extension of the Transitional CbCR Safe Harbour
