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https://www.deloitte.com/cy/en/services/tax/services/oecd-pillar-two-tax-advisory.html Deloitte OECD Pillar Two Tax Advisory services OECD Pillar Two can change how global businesses are taxed. Explore how Deloitte helps your business to move from policy to practise. pillar two tax advisory deloitte oecd services https://www.ey.com/en_us/media/webcasts/2023/05/how-microsoft-power-platform-can-help-address-new-beps-2-0-requirements Microsoft technology addressing Pillar Two requirements | EY - US In this webcast, panelists discuss the minimum taxes data and technology challenge and the role of Microsoft technologies. Learn more. microsoft technology pillar two addressing requirements ey https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-sweden-further-amendments-to-pillar-two-legislation.html Sweden: Further amendments to Pillar Two legislation Proposed amendments to its Pillar Two legislation to align with the latest OECD/G20 Inclusive Framework guidelines. pillar two sweden amendments legislation https://www.wolterskluwer.com/en-au/expert-insights/beps-pillar-two-implementation-guide BEPS Pillar Two implementation guide in corporate groups - CCH Tagetik | Wolters Kluwer Discover the expert recommendations for selecting suitable BEPS Pillar Two solutions and implementing global minimum taxation in corporate groups. pillar two implementation guide https://kpmg.com/us/en/taxnewsflash/news/2025/07/kuwait-regulations-pillar-two-global-minimum-tax-rules.html Kuwait: Regulations under Pillar Two global minimum tax rules Additional details and clarity on definition, computation, and compliance issues for domestic minimum top-up tax (DMTT) global minimum tax pillar two kuwait regulations rules https://www.deloitte.com/ch/en/services/tax/perspectives/manda-pillar-two-tax-reform.html M&A and Pillar Two | Deloitte Switzerland m a pillar two deloitte switzerland https://knowledgenavigator.pwc.com/corporate-international-tax/news/cyprus-consults-on-implementation-of-eu-pillar-two-directive/ Cyprus consults on implementation of EU Pillar Two Directive pillar two cyprus consults implementation eu https://www.deloitte.com/ke/en/about/people/profiles.gx-chungerford%2Ba49437c6.html Chad Hungerford | Deloitte | Deloitte Global Pillar Two Leader pillar two chad hungerford deloitte global https://www.deloitte.com/middle-east/en/events/2024/corporate-tax-through-the-lens-of-pillar-two.html Corporate Tax through the lens of Pillar Two | Deloitte Middle East We hosted the fifth webinar in our UAE Corporate Tax through the lens of Pillar Two series which provided viewers with insights into the treatment of tax... through the lens corporate tax pillar two https://kpmg.com/uk/en/insights/tax/tmd-more-supplementary-draft-guidance-on-uk-pillar-two-issued.html More supplementary draft guidance on UK Pillar Two issued | KPMG UK HMRC have issued supplementary draft technical guidance on the legislation implementing the Multinational Top-up Tax and Domestic Top-up Tax draft guidance pillar two supplementary uk issued https://www.wolterskluwer.com/fr-be/expert-insights/the-cfos-beps-pillar-two-to-do-list The CFOs BEPS Pillar Two to-do list | Wolters Kluwer In this article, we'll explore five ways CFOs can lead the change toward BEPS Pillar Two while minimizing disruption. to do list pillar two cfos beps wolters https://explore.pwc.com/pillar-two-featured-content/pwc-pillar-two-elections Pillar Two Elections pillar two elections https://www.wolterskluwer.com/en-nz/solutions/cch-integrator/beps-pillar-two BEPS Pillar Two Corporate Tax Management Software | Wolters Kluwer CCH Integrator global corporate tax management platform offers BEPS Pillar Two software solution to large corporates. pillar two corporate tax management software beps wolters https://www.wolterskluwer.com/fr-be/expert-insights/wolters-kluwer-beps-pillar-two-readiness-index-report Wolters Kluwer BEPS Pillar Two Readiness Index Report | Wolters Kluwer The BEPS Pillar Two Readiness Index is a quarterly pulse check for gauging readiness across global tax jurisdictions subject to BEPS Pillar Two measures. wolters kluwer pillar two beps readiness index https://kpmg.com/nl/en/blogs/home/posts/2024/07/pillar-two-the-latest-tax-regime-requires-a-redefinition-of-the-entire-accounting-and-reporting-chain.html Pillar Two; the latest tax regime - KPMG Netherlands Impact of Pillar Two on the Accounting, Reporting and Control capabilities within the org. pillar two the latest tax regime kpmg netherlands https://www.wolterskluwer.com/en-gb/expert-insights/understanding-beps-pillar-two-data Understanding data requirements and managing data for Pillar Two | Wolters Kluwer Outside of the vastness in scale of the application of the rules and the complexity of their nature, one of the key challenges is the requirement to complete... understanding data pillar two requirements managing wolters https://www.ey.com/en_gl/media/webcasts/2022/03/beps-2-0-implications-of-pillar-two-for-businesses BEPS 2.0: Implications of Pillar Two for businesses | EY - Global In this webcast, panelists discuss BEPS 2.0 developments. Learn more. pillar two for businesses beps implications https://www.deloitte.com/ch/en/services/tax/perspectives/navigating-pillar-two-and-global-tax-reform.html Navigating Pillar Two and Global Tax Reform | Deloitte Assess Pillar Two data types, calculation considerations and reporting requirements to help ensure compliance with current and upcoming OECD directives. global tax reform pillar two navigating deloitte https://www.deloitte.com/ch/en/services/tax/perspectives/navigating-pillar-two-and-global-tax-reform.html?icid=toggle_ch_en Navigating Pillar Two and Global Tax Reform | Deloitte Assess Pillar Two data types, calculation considerations and reporting requirements to help ensure compliance with current and upcoming OECD directives. global tax reform pillar two navigating deloitte https://kpmg.com/us/en/taxnewsflash/news/2025/12/tnf-australia-sample-combined-pillar-two-return-forms.html Australia: Sample combined Pillar Two return forms Final combined forms expected to be released in March 2026. pillar two australia sample combined return https://explore.pwc.com/pillar-two-featured-content/pwc-pillar-two_entit?xs=552950 Pillar Two Entity Classification Flowcharts This document includes flowcharts to help provide a roadmap as to what entities qualify as a Constituent Entity (CE) for purposes of applying the GloBE rules,... pillar two entity classification flowcharts https://www.deloitte.com/ro/en/services/tax/services/pillar-two-global-compliance.html Pillar Two Global Compliance Bringing together our knowledge and Pillar Two Agent technology tools to provide a complete and seamless solution to help you confidently manage data and... pillar two global compliance https://knowledgenavigator.pwc.com/corporate-international-tax/news/netherlands-pillar-two-2026-tax-plan/ Netherlands - Pillar Two 2026 Tax Plan pillar two netherlands tax plan https://knowledgenavigator.pwc.com/corporate-international-tax/news/new-pwc-emea-webcast-navigating-pillar-two/ New PwC EMEA Webcast - Navigating Pillar Two - Watch the recording pillar two watch the new pwc emea https://knowledgenavigator.pwc.com/corporate-international-tax/news/pillar-two-in-asia-pac-still-happening-cross-border-tax-talks-podcast/ Pillar Two in Asia-Pac: Still happening - Cross-border Tax Talks podcast pillar two in asia https://www.deloitte.com/an/en/services/tax/perspectives/oecd-pillar-two.html OECD Pillar Two - Global Minimum Tax | Deloitte Global Please can we have a new article page to be hosted in addition to the existing OECD Pillar One and Pillar Two Tax Advisory Service page global minimum tax pillar two oecd deloitte https://www.ey.com/en_eg/services/tax/globe-technology-suite-beps-pillar-two-management-platform EY GloBE Technology Suite: BEPS Pillar Two Management Platform | EY - MENA The EY GloBE connected technology suite helps clients navigate the BEPS Pillar Two journey and prepare them for the future. Learn more. technology suite pillar two management platform ey globe https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-kpmg-report-overview-of-pillar-two-side-by-side-package.html KPMG report: Overview of Pillar Two side-by-side package Preliminary observations on the side-by-side package report overview pillar two kpmg side package https://kpmg.com/us/en/frv/podcasts/2023/podcast-pillar-two-pregame-show-episode-5.html Pillar Two pregame show - Episode 5 Playing the long game: Strategizing for the future effects of Pillar Two pillar two pregame show episode https://knowledgenavigator.pwc.com/corporate-international-tax/news/guernsey-enacts-pillar-two-rules/ Guernsey enacts Pillar Two rules pillar two guernsey enacts rules https://www.ey.com/en_cn/insights/tax/six-steps-to-prepare-for-the-operational-impact-of-pillar-two Steps required for the operational impact of Pillar Two | EY China Get ahead of operational and technology considerations for BEPS 2.0 Pillar Two reporting. Understand what to assess, plan, operate and monitor. Learn more. for the operational impact pillar two steps required https://kpmg.com/us/en/webcasts/2023/beps-pillar-two-q1-readiness.html Company Perspectives on Pillar Two Readiness This TaxWatch webcast reviews the preparation considerations, leading practices, learnings, and challenges related to preparing for Pillar Two, including Q1... company perspectives pillar two readiness https://www.deloitte.com/nl/nl/services/tax/services/pillar-two-global-compliance.html Pillar Two Global Compliance Met het samenbrengen van onze kennis met Pillar Two Agent technologietools bieden we u een complete en naadloze oplossing te. Met deze oplossingen helpen we u... pillar two global compliance https://kpmg.com/us/en/articles/2022/pillar-two-global-minimum-tax-checklist.html Pillar Two Checklist Is your tax team on top of possible global minimum tax requirements? pillar two checklist https://www.deloitte.com/tw/en/about/people/profiles.gx-chungerford%2Ba49437c6.html Chad Hungerford | Deloitte | Deloitte Global Pillar Two Leader pillar two chad hungerford deloitte global https://www.deloitte.com/tz/en/services/tax/services/pillar-two-global-compliance.html Pillar Two Global Compliance Bringing together our knowledge and Pillar Two Agent technology tools to provide a complete and seamless solution to help you confidently manage data and... pillar two global compliance https://info.ey.com/GL-GL-CSL-KEP-2024-01-10-BEPS2.0developmentsandPillarTwoimplementation_WebinarRegistrationForm.html?formTitle=Webcast%20form&formName= Register for BEPS 2.0 developments and Pillar Two implementation EDIT ME: Enter short description register for pillar two beps developments implementation https://kpmg.com/us/en/taxnewsflash/news/2026/01/luxembourg-pillar-two-registration-reporting-forms.html Luxembourg: Pillar Two registration and reporting forms Luxembourg tax authorities released required forms and launched the e-filing process for Pillar Two compliance, with first filings due June 30, 2026. pillar two luxembourg registration reporting forms https://knowledgenavigator.pwc.com/corporate-international-tax/news/pillar-two-the-side-by-side-package-cross-border-tax-talks-episode/ Pillar Two: The Side-by-Side Package - Cross-border Tax Talks episode pillar two by package cross border tax talks side https://kpmg.com/us/en/taxnewsflash/news/2025/08/ireland-updated-pillar-two-guidance.html Ireland: Updated Pillar Two guidance Application of the Irish minimum taxation rules pillar two ireland updated guidance https://www.deloitte.com/uk/en/services/tax/services/pillar-two-legislative-tracker.html Deloitte - Global Pillar Two Legislative Tracker Navigate Pillar Two with confidence: Effortlessly monitor Pillar Two legislation worldwide and stay informed about compliance obligations across your... pillar two deloitte global legislative tracker https://africa.thomsonreuters.com/en/products-services/tax-accounting/global-minimum-tax.html Global Minimum Corporate Tax: Pillar Two | Africa | Thomson Reuters Explore BEPS 2.0 Pillar Two and the global minimum corporate tax. Learn about top-up tax, safe harbour assessments, and data collection for international tax... corporate tax pillar two global minimum africa https://kpmg.com/us/en/taxnewsflash/news/2025/11/tnf-australia-guidance-on-pillar-two-filing-obligations.html Australia: Guidance on Pillar Two filing obligations Practical compliance guideline on ATO's transitional approach to penalties and expectations for the four new Pillar Two filing obligations pillar two australia guidance filing obligations https://www.deloitte.com/ke/en/services/tax/services/oecd-pillar-two-tax-advisory.html Deloitte OECD Pillar Two Tax Advisory services OECD Pillar Two can change how global businesses are taxed. Explore how Deloitte helps your business to move from policy to practise. pillar two tax advisory deloitte oecd services https://knowledgenavigator.pwc.com/corporate-international-tax/news/unsettled-weather-for-pillar-two-and-trade-talks-global-tax-talk-video/ Unsettled weather for Pillar Two and trade talks - Global Tax Talk video pillar two https://kpmg.com/us/en/taxnewsflash/news/2025/12/eu-infringement-procedures-minimum-tax-transposition-closed.html EU: Infringement procedures closed regarding Pillar Two minimum tax transposition Closed infringement procedures against Spain, Cyprus, Portugal, Lithuania, Estonia, Greece, Poland, and Latvia pillar two minimum tax eu infringement procedures https://www.ey.com/en_gl/technical/tax-alerts/australian-tax-office-updates-pillar-two-website Australian Tax Office updates Pillar Two website | EY - Global On 16 May 2025, the Australian Taxation Office (ATO) updated its online guidance regarding the Pillar Two global and domestic minimum taxes. australian tax office pillar two updates ey global https://chicagounbound.uchicago.edu/law_and_economics/1124/ "Pillar Two: Much Ado About Next to Nothing?" by Julie Roin The OECD has spent the last fifteen years working on the design and implementation of rules for the taxation of the income derived from international... next to nothing pillar two much ado https://knowledgenavigator.pwc.com/corporate-international-tax/news/pillar-two-hybrid-arbitrage-stormy-waters-ahead-cross-border-tax-talks-podcast/ Pillar Two Hybrid Arbitrage: stormy waters ahead? Cross-border Tax Talks podcast pillar two stormy waters https://kpmg.com/us/en/taxnewsflash/news/2025/09/tnf-czech-republic-amendments-to-pillar-two-rules-signed-by-president.html Czech Republic: Amendments to Pillar Two rules signed by president The bill includes amendments to the extension of filing deadlines. czech republic pillar two signed by amendments rules https://www.deloitte.com/global/en/services/tax/services/pillar-two-legislative-tracker.html?icid=top_https://www.deloitte.com/global/en/services/tax/services/pillar-two-legislative-tracker.html Global Pillar Two Legislative Tracker Navigate Pillar Two with confidence: Effortlessly monitor Pillar Two legislation worldwide and stay informed about compliance obligations across your... pillar two global legislative tracker https://knowledgenavigator.pwc.com/corporate-international-tax/news/oecd-pillar-two-simplified-etr-safe-harbour/ OECD - Pillar Two Simplified ETR Safe Harbour pillar two oecd simplified etr safe https://kpmg.com/us/en/taxnewsflash/news/2025/05/bahrain-guide-pillar-two-minimum-tax-rules.html Bahrain: New guide on Pillar Two minimum tax rules General principles related to the domestic minimum top-up tax (DMTT) new guide pillar two minimum tax bahrain rules https://www.ey.com/en_id/insights/workforce/how-a-mobile-workforce-is-shaping-pillar-two-compliance Remote work and Pillar Two: navigating tax compliance | EY Indonesia Explore the impact of remote work on Pillar Two compliance. Learn how to manage tax complexities. Read now. remote work pillar two tax compliance navigating ey https://kpmg.com/us/en/taxnewsflash/news/2025/10/romania-form-declaration-payment-pillar-two-taxes-approved.html Romania: Form for declaration and payment of Pillar Two taxes approved Form is due within six months from end of fiscal year. pillar two romania form declaration https://kpmg.com/us/en/taxnewsflash/news/2025/09/tnf-uk-hmrc-can-retrospectively-designate-pillar-two-territories-qualifying-top-up-taxes.html UK: HMRC can retrospectively designate Pillar Two territories, qualifying top-up taxes Amendment to earlier regulations allowing HMRC to specify additional territories and taxes under UK Pillar Two rules pillar two https://www.deloitte.com/middle-east/en/services/tax/perspectives/oecd-pillar-two-information-return-and-safe-harbors-published.html OECD Pillar Two: Information return and safe harbors published | Deloitte Middle East On 20 December 2022, the OECD published an implementation package in respect of the implementation of the Pillar Two global minimum tax rules (Pillar Two). pillar two information return https://www.deloitte.com/ie/en/services/tax/services/pillar-two-services.html Pillar Two Services | Deloitte Ireland Pillar Two tax will change the core principles of the international tax landscape from 2025. Nearly every country in the G20/OECD Inclusive Framework on BEPS... pillar two services deloitte ireland https://www.deloitte.com/nl/en/services/tax/services/pillar-two-legislative-tracker.html Deloitte - Global Pillar Two Legislative Tracker Navigate Pillar Two with confidence: Effortlessly monitor Pillar Two legislation worldwide and stay informed about compliance obligations across your... pillar two deloitte global legislative tracker https://www.pwc.com/us/en/services/tax/library/upcoming-pillar-two-registration-and-notification-deadlines.html Upcoming Pillar Two registration and notification deadlines: PwC For Pillar Two global minimum tax purposes, the OECD allows local filing requirements and local compliance dates, i.e., to be agreed by each country. pillar two upcoming registration notification deadlines https://knowledgenavigator.pwc.com/corporate-international-tax/news/pillar-two-draft-bill-submitted-to-the-legal-council/ Pillar Two - draft bill submitted to the Legal Council pillar two draft bill submitted to legal council https://knowledgenavigator.pwc.com/corporate-international-tax/news/oecd-publishes-pillar-two-side-by-side-system/ OECD publishes Pillar Two Side-by-Side System pillar two oecd publishes side system https://kpmg.com/us/en/taxnewsflash/news/2025/08/germany-amendments-pillar-two-other-developments.html Germany: Draft amendments to Pillar Two rules; other tax developments Draft amendments would implement OECD Administrative Guidance pillar two other tax germany draft amendments https://kpmg.com/us/en/taxnewsflash/news/2026/02/tnf-netherlands-amendments-to-pillar-two-rules-planned-implementation-of-pillar-two-side-by-side-package.html Netherlands: Amendments to Pillar Two rules; planned implementation of Pillar Two side-by-side... Including aligning tax law for BES Caribbean islands with Pillar Two rules pillar two netherlands amendments https://www.ey.com/en_in/media/webcasts/2021/12/beps-2-0-focus-on-pillar-two BEPS 2.0: Focus on Pillar Two | EY - India In this webcast, panelists discuss the latest developments on global minimum tax rules under Pillar Two of the OECD/G20 BEPS 2.0 project. Learn more. focus on pillar two beps ey india https://www.deloitte.com/in/en/services/tax/services/pillar-two-legislative-tracker.html Deloitte - Global Pillar Two Legislative Tracker Navigate Pillar Two with confidence: Effortlessly monitor Pillar Two legislation worldwide and stay informed about compliance obligations across your... pillar two deloitte global legislative tracker https://knowledgenavigator.pwc.com/corporate-international-tax/news/qatar-pillar-two-update/ Qatar - Pillar Two update pillar two qatar update https://kpmg.com/us/en/taxnewsflash/news/2025/04/uae-retroactive-implementation-oecd-pillar-two-guidance.html UAE: Retroactive implementation of OECD Pillar Two guidance Commentary and administrative guidance apply retroactively as of January 1, 2025. pillar two uae retroactive implementation oecd https://www.wolterskluwer.com/en-ca/solutions/cch-integrator/beps-pillar-two BEPS Pillar Two Corporate Tax Management Software | Wolters Kluwer CCH Integrator global corporate tax management platform offers BEPS Pillar Two software solution to large corporates. pillar two corporate tax management software beps wolters https://knowledgenavigator.pwc.com/corporate-international-tax/news/updated-pillar-two-country-tracker/ Updated Pillar Two Country Tracker pillar two updated country tracker https://www.ey.com/en_ae/media/webcasts/2023/06/beps-2-pillar-two-implementation-and-practical-considerations BEPS 2.0 Pillar Two implementation | EY - MENA In this webcast, panelists discuss BEPS 2.0 Pillar Two implementation activity in countries around the world and highlight considerations. Learn more. pillar two beps implementation ey mena https://knowledgenavigator.pwc.com/corporate-international-tax/news/pillar-two-draft-hungarian-legislation-published-for-public-consultation/ Pillar Two - draft Hungarian legislation published for public consultation pillar two for public draft hungarian legislation https://vu.nl/nl/agenda/2026/pillar-two-stand-van-zaken-omtrent-wereldwijde-minimumbelasting Pillar Two: Stand van zaken omtrent wereldwijde minimumbelasting - Vrije Universiteit Amsterdam In oktober 2023 bereikten 135 jurisdicties een historische overeenkomst om een wereldwijde minimumbelasting voor multinationale ondernemingen in te voeren. stand van zaken pillar two vrije universiteit https://kpmg.com/be/en/insights/my-tax-compass/corporate-tax-insights/pillar-two-compliance-questionnaire.html Pillar Two Compliance Questionnaire EU project supports 14 Member States in Pillar Two implementation. The questionnaire helps shape a public manual for MNEs on compliance requirements. pillar two compliance questionnaire https://www.wolterskluwer.com/en/expert-insights/wb-beps-pillar-2-without-managed-services BEPS Pillar Two - Achieving Speed and Simplicity without Managed Services! | Wolters Kluwer To learn why using CCH Tagetik is a better solution and delivers real benefits, watch our on-demand webinar. pillar two https://kpmg.com/us/en/taxnewsflash/news/2026/02/norway-amendments-pillar-two.html Norway: Amendments to Pillar Two rules Providing various clarifications to alignment of domestic law with OECD guidance pillar two norway amendments rules https://kpmg.com/us/en/taxnewsflash/news/2025/07/austria-faqs-pillar-two-rules.html Austria: FAQs on Pillar Two rules Guidance issued on June 27, 2025 pillar two austria faqs rules https://www.deloitte.com/ie/en/services/tax/collections/pillar-two-services.html Latest thinking on Pillar Two | Deloitte Ireland Pillar Two sets out global minimum tax rules to ensure large multinational businesses pay a minimum effective tax rate of 15% on profits in all countries they... latest thinking pillar two deloitte ireland https://www.buzzsprout.com/1264889/episodes/15504446-pillar-two-electric-boogaloo Pillar Two: Electric Boogaloo The global tax deal and Pillar Two are shaking up the tax landscape worldwide, introducing a web of complexity and confusion. Today, we untangle the key... pillar two electric boogaloo https://www.deloitte.com/nl/en/services/tax/services/pillar-two-global-compliance.html Pillar Two Global Compliance Bringing together our knowledge and Pillar Two Agent technology tools to provide a complete and seamless solution to help you confidently manage data and... pillar two global compliance https://www.pwc.com/m1/en/services/tax/international-taxation/pillar-two-readiness.html Pillar Two Readiness Under an OECD Inclusive Framework (IF), more than 140 countries agreed to enact a two-pillar solution to address the challenges arising from the digitalization... pillar two readiness https://www.deloitte.com/middle-east/en/services/tax/perspectives/oecd-pillar-two-further-guidance.html OECD Pillar Two: Further guidance | Deloitte Middle East This latest release follows the statement on the components of the GloBE rules, agreed by more than 135 members of the OECD Inclusive Framework in October... pillar two further guidance oecd deloitte middle https://kpmg.com/at/de/media/newsletter/tax-news/2021/07/tf-neues-zu-pillar-one-und-pillar-two-einigung-auf-neuverteilung-von-besteuerungsrechten-und-globale-mindestbesteuerung.html Neues zu Pillar One und Pillar Two: Einigung auf Neuverteilung von Besteuerungsrechten und globale... pillar one https://kpmg.com/us/en/taxnewsflash/news/2025/07/tnf-czech-republic-draft-pillar-two-tax-and-information-return-forms.html Czech Republic: Draft Pillar Two tax and information return forms, extension of deadlines Reflect pending amendments to Pillar Two legislation https://kpmg.com/us/en/taxnewsflash/news/2025/09/tnf-netherlands-government-submits-2026-tax-plan-to-parliament.html Netherlands: Government submits 2026 Tax Plan to Parliament, including Pillar Two changes and... Overview of 2026 Tax Plan https://esco.ec.europa.eu/en/about-esco/escopedia/escopedia/two-pillar-structure-esco Two pillar structure of ESCO | European Skills, Competences, Qualifications and Occupations (ESCO) two pillar structure esco https://kpmg.com/us/en/taxnewsflash/news/2025/12/tnf-iceland-budget-2026-proposes-implementation-of-pillar-two-global-minimum-tax-rules.html Iceland: Budget 2026 proposes implementation of Pillar Two global minimum tax rules Implementing Pillar Two global minimum tax as part of the 2026 budget global minimum tax