KPMG report: Overview of Pillar Two side-by-side package
Preliminary observations on the side-by-side package
The Organisation for Economic Co-operation and Development (OECD) on January 5, 2026, published an 88-page side-by-side package of documents that modifies key elements of the Pillar Two global minimum tax framework. Read TaxNewsFlash
Read a January 2026 report prepared by KPMG LLP that provides an overview and preliminary observations on the side-by-side package.