Manual for MNE Groups on Global Minimum Tax (Pillar Two) Compliance Obligations

This project will strengthen the capacity of EU tax administrations to implement Pillar Two across multiple jurisdictions. 

It provides representative Top-up Tax Information Returns (TTIR) test files, a common validation approach aligned with DAC 9, human readable views and light analytics for risk review, multilingual training on Pillar Two and International Financial Reporting Standards (IFRS), practical manuals for multinational groups, and country tailored guidance where needed. 

The initiative is funded by the EU under the Technical Support Instrument and coordinated with SG REFORM to ensure secure, harmonized cross-border exchanges and consistent early adoption. 

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