oecd irr and qdmmt list - SERP Analysis

https://www.pwc.com/gx/en/services/tax/pillar-two-readiness/country-tracker.html

https://www.oecd.org/tax/beps/qualified-status-under-the-global-minimum-tax-questions-and-answers.pdf

https://www.oecd.org/en/topics/sub-issues/global-minimum-tax/global-anti-base-erosion-model-rules-pillar-two.html

https://ukpages.deloitte.com/rs/676-RGI-700/images/Deloitte%20Alert%20-%20OECD%20Pillar%20Two%20-%20qualified%20countries%20and%20deferred%20tax%20restrictions%20-%20January%202025.pdf

https://oecdpillars.com/oecd-issues-a-list-of-jurisdictions-with-qualified-status-new-administrative-guidance-and-updates-to-the-gir/

https://www.taxathand.com/article/38717/OECD/2025/Central-record-of-Pillar-Two-legislation-with-transitional-qualified-status-updated

https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/administrative-guidance-globe-rules-pillar-two-central-record-legislation-transitional-qualified-status.pdf

https://wts.com/wts.com/hot-topics/pillar-two/implementation-status/wtsglobal-pillar-two-country-by-country-implementation.pdf

https://www.ey.com/en_gl/technical/tax-alerts/oecd-releases-new-documents-on-globe-rules-and-on-qualified-jurisdiction-status

https://oecdpillars.com/pillar-tab/overview/

https://taxfoundation.org/data/all/eu/pillar-two-implementation-europe/

https://www.bdo.global/en-gb/insights/tax/international-tax/pillar-two-updates-status-of-implementation-around-the-world

https://www.taxathand.com/article/38718/Guernsey/2025/OECD-includes-Guernsey-on-updated-list-of-qualified-jurisdictions

https://www.oecd.org/tax/beps/administrative-guidance-global-anti-base-erosion-rules-pillar-two-july-2023.pdf

https://taxfoundation.org/data/all/global/corporate-tax-rates-by-country-2024/

https://www.pwc.com/gx/en/tax/newsletters/tax-policy-bulletin/assets/pwc-oecd-publishes-pillar-two-globe-administrative-guidance-package.pdf

https://www.oecd.org/en/topics/sub-issues/global-minimum-tax.html

https://taxation-customs.ec.europa.eu/system/files/2023-12/20231222%20Pillar%202%20technical%20FAQ.pdf

https://tax.thomsonreuters.com/blog/what-are-countries-doing-to-implement-oecds-beps-pillar-2-0/

https://www.oecd.org/tax/beps/faqs-on-model-globe-rules.pdf

https://www.oecd.org/tax/beps/administrative-guidance-global-anti-base-erosion-rules-pillar-two-june-2024.pdf

https://www.mwe.com/insights/an-overview-of-oecd-pillar-2/

https://www.jct.gov/getattachment/07a143e4-277b-4344-b230-c499a9c16be3/OECD-Pillar-Two-Report-June-2023.pdf

https://www.grantthornton.global/en/insights/articles/implications-of-pillar-2/

https://law-store.wolterskluwer.com/s/product/the-oecds-global-minimum-tax-a-legal-analysis-in-the-light-of-tax/01t4R00000PHDN5QAP?srsltid=AfmBOooVWUvVdoTb1kAW8YDh239IH-8Nx6nEQdWR1xRMc7DTN0uZD9Cd

https://kpmg.com/xx/en/our-insights/eu-tax/etf-535-pillar-two-state-of-play-of-domestic-implementation-in-the-eu.html

https://www.oecd.org/tax/beps/minimum-tax-implementation-handbook-pillar-two.pdf

https://www.plantemoran.com/explore-our-thinking/insight/2024/05/oecd-pillar-2-tax-framework-will-take-effect-in-many-countries-in-2024

https://www.fticonsulting.com/insights/articles/uk-implementation-pillar-2-model-rules

https://insightplus.bakermckenzie.com/bm/tax/international-fifth-round-of-administrative-guidance-published-by-the-organisation-for-economic-co-operation-and-development-oecd-new-year-new-rules

https://www.bdo.co.uk/en-gb/insights/tax/corporate-international-tax/pillar-two-how-it-will-work

https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-minimum-tax/administrative-guidance-globe-rules-pillar-two-central-record-legislation-transitional-qualified-status-january-2025.pdf

https://www.lexgo.lu/en/news-and-articles/13968-pillar-two-the-oecd-grants-luxembourg-the-transitional-qualified-status-and-releases-new-guidance-on-deferred-tax-assets-and-the-globe-information-return

https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/beps2-state-of-play-summary.pdf

https://www.thetaxadviser.com/news/2025/mar/how-trumps-opposition-to-global-tax-deal-may-affect-businesses/

https://www.pwchk.com/en/tax/publications/intl-tax-newsflash-feb2025-1.pdf

https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/pillar-2-global-minimum-tax/

https://regfollower.com/oecd-updates-legislation-record-for-pillar-2-global-minimum-tax-transition-qualified-status/

https://insightplus.bakermckenzie.com/bm/tax/international-fifth-round-of-oecd-publications-on-pillar-two-implications-in-switzerland

https://www.osler.com/en/insights/updates/oecd-releases-guidance-for-pillar-two-including-gilti-coexistence-and-qdmtt-design/

https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/dttl-tax-alert-us-19-january-2025.pdf

https://www.lexology.com/library/detail.aspx?g=8f78f72e-ffaa-4120-aaa7-cb5193811910

https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax

https://www.ey.com/en_gl/technical/tax-alerts/spain-approves-pillar-two-legislation

https://documents1.worldbank.org/curated/en/099500009232217975/pdf/P169976034c92506a0a1190bc5e3a05e3ed.pdf

https://www.forvismazars.us/getattachment/15ced401-2cc2-451d-9b04-e869b2fd2d6c/P2-Technical-Series-Slides-FINAL.pdf

https://swissholdings.ch/en/oecd-minimum-taxation/

https://www.iras.gov.sg/taxes/pillar-2-top-up-taxes/global-anti-base-erosion-(globe)-rules-and-domestic-top-up-tax-(dtt)

https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/multinationals/global-and-domestic-minimum-tax/when-and-how-the-pillar-two-rules-apply

https://www.grantthornton.com.au/contentassets/bab380b941db42089a08dbc7b81f709d/gtal_2024_oecd_pillar_two_australian_insight_final.pdf

https://www.bdo.global/en-gb/services/tax/taxation-of-the-digital-economy/pillar-two

https://wts.com/global/publishing-article/20240807-pillar-two-implementation-status-june~publishing-article

https://www.financierworldwide.com/implementation-of-pillar-two-new-tax-planning-strategies-for-multinationals-in-a-changing-regulatory-landscape

https://bipartisanpolicy.org/explainer/the-2025-tax-debate-international-taxes-under-pillars-1-and-2/

https://www.nftc.org/wp-content/uploads/2023/02/NFTC-OECD-Tax-Certainty-GloBE-3-Feb.pdf

https://treasury.gov.au/sites/default/files/2022-09/c2022-297844-model-rules.pdf

https://www.aoshearman.com/en/insights/20-questions-on-pillar-two-and-the-globe-rules

https://www.oecd.org/tax/beps/agreed-administrative-guidance-for-the-pillar-two-globe-rules.pdf

https://www.macfarlanes.com/what-we-think/2022/unpacking-pillar-two-domestic-minimum-taxes/

https://mof.gov.ae/uae-domestic-minimum-top-up-tax/

https://www.gov.gg/CHttpHandler.ashx?id=179737&p=0

https://www.cato.org/blog/questions-congress-should-ask-about-oecd-two-pillar-plan

https://www.lexgo.be/en/news-and-articles/13078-belgium-publishes-draft-bill-implementing-pillar-two

https://www.taxnotes.com/special-reports/oecd-pillar-2-global-minimum-tax/tax-and-non-tax-related-challenges-pillar-2-non-advanced-economies/2024/05/03/7jg9l

https://digitalcommons.osgoode.yorku.ca/cgi/viewcontent.cgi?article=3972&context=scholarly_works

https://www.pwchk.com/en/tax/publications/intl-tax-newsflash-jul2024-2.pdf

https://regfollower.com/oecd-inclusive-framework-signs-agreement-on-two-pillar-solution/

https://www.linkedin.com/posts/manalcorwin_oecdtax-oecd-tax-activity-7285241678917955584-n7Yy

https://www.oecd.org/tax/beps/summary-economic-impact-assessment-global-minimum-tax-january-2024.pdf

https://kluwertaxblog.com/2023/11/02/pillar-2-qdmtt-or-safe-harbour-domestic-minimum-top-up-tax-shdmtt/

https://www.loyensloeff.com/insights/news--events/news/pillar-two-jan.-2025-oecd-guidance-part-2--new-york-office-snippet/

https://www.doanegrantthornton.ca/insights/pillar-two-canadas-global-minimum-tax-act-explained/

https://www.oecd.org/content/dam/oecd/en/publications/reports/2023/07/tax-challenges-arising-from-the-digitalisation-of-the-economy-globe-information-return-pillar-two_10977da1/91a49ec3-en.pdf

https://tax.thomsonreuters.co.uk/blog/what-are-countries-doing-to-implement-oecds-beps-pillar-2/

https://www.walkersglobal.com/Insights/2024/11/Jersey-Adopts-OECDs-Global-Minimum-Tax-Rate-of-15-percent

https://www.bdo.com/insights/tax/top-10-pillar-two-year-end-considerations-for-public-companies

https://www.alliotts.com/articles/oecd-pillar-two-rules-explained/

https://www.dlapiper.com/en/insights/publications/2024/07/oecd-qa-document

https://www.grantthornton.com/insights/newsletters/tax/2025/hot-topics/jan-28/oecd-updates-pillar-2-guidance

https://www.taxnotes.com/lr/resolve/special-reports/does-pillar-2-qualify-transparent-entities-and-pes-as-residents-under-tax-treaties/7p56f

https://www.alvarezandmarsal.com/insights/middle-east-tax-alert-uae-pillar-2-legislation

https://www.walkersglobal.com/Insights/2024/11/Guernsey-Adopts-OECDs-Global-Minimum-Tax-Rate-of-15

https://www.novoco.com/notes-from-novogradac/recently-released-oecd-global-minimum-tax-guidance-clarifies-impact-community-development-tax

https://globalbusiness.org/explaining-the-utpr-pillar-ii/

https://www.loyensloeff.com/insights/news--events/news/oecdif-releases-administrative-guidance-on-the-globe-rules/

https://www.oecd.org/tax/beps/pillar-two-GLoBE-rules-fact-sheets.pdf

https://www.addistaxinitiative.net/sites/default/files/resources/Session6_Andrew_0.pdf

https://www.hessepartner.it/en/global-minimum-tax-updated-list-of-qualified-jurisdictions/

https://taxpolicycenter.org/taxvox/primer-oecds-global-minimum-tax-and-how-it-could-affect-us

https://www.oecd.org/content/dam/oecd/en/publications/reports/2024/04/tax-challenges-arising-from-the-digitalisation-of-the-economy-consolidated-commentary-to-the-global-anti-base-erosion-model-rules-2023_68ae5d21/b849f926-en.pdf

https://www.alvarezandmarsal.com/insights/oecd-pillar-2-framework-and-current-status-rules-australia