For most in-scope Multinational Enterprise (MNE) Groups, 30 June 2026 is the first filing due date for the FY2024 Pillar Two returns, including the GloBE Information Return (GIR). While the centralised filing approach allows the GIR to be filed in one jurisdiction through the Ultimate Parent Entity or a Designated Filing Entity, execution can be complicated by local requirements and administrative hurdles.
With the deadline approaching, what is your FY2024 GIR filing strategy and contingency plan if filing formats, language requirements or exchange relationships differ by jurisdiction?
From May 2026, IRAS will release the online Pillar Two registration form. Which fields require closer analysis, and how should post-submission updates be managed?
For US-parented groups, first-half FY2026 reporting is approaching. The Side-by-Side (SbS) Safe Harbour has not yet been incorporated into the Multinational Enterprise (Minimum Tax) Act 2024. What is the expected timeline for enactment, and what should groups consider for financial reporting?
Join KPMG's upcoming webinar for practical insights on these developments and what they mean for your next steps.