Pillar Two global and domestic minimum tax obligations

Your clients may be required to lodge global and domestic minimum tax returns if they are constituent entities that are members of a multinational enterprise group with annual revenue of 750 million Euros or more.

For details, see:

• Global and domestic minimum tax returns – lodgment due dates based on the fiscal year
• When and how the Pillar Two rules apply – the Australian Pillar Two rules
• Lodging, paying and other obligations for Pillar Two – how to access and lodge the Combined global and domestic minimum tax return (CGDMTR) and GloBE information return (GIR).