Pillar Two Process Orientation
Orientation to OECD Inclusive Framework process milestones for Pillar Two — not a filing-deadline calendar. Always verify local law.
What this page is (and is not)
This article is process orientation only. It does not publish a universal list of GIR due dates, domestic QDMTT payment dates, or Safe Harbour election deadlines. Those obligations are jurisdiction-specific and fiscal-year-specific; inventing a global calendar would be misleading.
Use primary sources: local tax authority guidance, statute, and your advisers. Mirentra’s Jurisdiction Tracker is structured to hold verified dates when available — fields remain unpublished until reviewed.
Inclusive Framework process milestones (orientation)
Model Rules (December 2021) — architectural framework for GloBE (scope, charging provisions, income and covered taxes, ETR/top-up, administration).
Safe Harbours and Penalty Relief materials (notably December 2022 Inclusive Framework work) — transitional CbCR Safe Harbour concepts and related administrative relief themes.
Consolidated Commentary and subsequent administrative guidance — interpretation updates, including topics such as transitional UTPR treatment in later Inclusive Framework releases.
These are OECD/Inclusive Framework publication milestones, not your group’s filing calendar. Domestic first-year application and due dates must be confirmed separately.
Operational habit
Maintain a jurisdiction obligation calendar inside the tax team: enactment status, first year of application, filing due dates, and responsible owner. Link each obligation to the working calculation pack for that period, and cite the local primary source for each date.
Primary sources (start here)
Use the OECD Model Rules / Commentary / Safe Harbour entry points linked in the sidebar, then the relevant domestic authority pages for each jurisdiction in your footprint.