Businesses facing looming global minimum tax information return deadlines are warning that many tax authorities haven’t finalized forms, portals, and exchange systems that the OECD’s new pillar 2 toolkit says are essential for tax compliance.
The OECD should issue guidance spurring jurisdictions into adopting transitional measures to address gaps in their readiness for receiving and exchanging information returns under the global anti-base-erosion rules, according to a letter from Business at OECD (BIAC). The letter, obtained by Tax Notes, is dated April 28 and was addressed to Manal Corwin, director of the OECD's Centre for Tax Policy and Administration.
Read the article from Tax Notes here: https://www.taxnotes.com/tax-notes-international/oecd-pillar-2-global-minimum-tax/biac-says-pillar-2-systems-still-lagging-filing-deadline/2026/05/04/7vs7c.