Latest updates to PwC's Pillar Two Country Tracker online

March 31, 2025
  • Bahrain – most of the sections updated

  • Kuwait  - most of the sections updated

  • Luxembourg
    - Thought Leadership

  • Romania
    - Tax compliance and registration requirements

  • Seychelles added to the tracker


March 17
  • European Union: 

- Status of enactment
- PwC Thought Leadership

  • Lithuania: 

- Status of enactment
- Tax compliance and registration requirements


March 10
  • Australia – most of the sections updated
  • Italy – Tax compliance and registration requirements

March 3, 2025
  • Hong Kong – most of the sections updated 

  • Jamaica – Status of enactment, IIR and QDMTT 

  • UAE – PwC Thought Leadership 


February 17, 2025
  • New countries: El Salvador, Guatemala, Nicaragua, Antigua and Barbuda, Bolivia, Dominica, Ecuador, Mozambique, Saint Kitts and Nevis, Saint Lucia, Saint Vicent and the Grenadines, Uganda 

  • Germany – Covered Taxes, Safe Harbour, Compliance 

  • Luxembourg  - Status of enactment, Qualifying Refundable and Marketable Transferable Tax Credits, Compliance 

  • Czech Republic – Status of enactment, QDMTT, Covered Taxes, Safe Harbour, Compliance and PwC Thought Leadership 


February 7, 2025
  • Bermuda - Status of enactment 

  • France - Tax compliance and registration requirements 

  • Guernsey - Status of enactment 

  • India - Status of enactment 

  • Japan - Status of enactment 

  • Jersey - Status of enactment 

  • Slovakia - Tax compliance and registration requirements 

  • United Arab Emirates - Status of enactment 

  • United States - PwC Thought Leadership 

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Doug McHoney

Doug McHoney

International Tax Services and Pillar Two Global Leader, PwC US

Anthony Sciarra

Anthony Sciarra

Pillar Two Data Strategy Global Leader, PwC US

Matt Ryan

Matt Ryan

Partner, Tax, PwC United Kingdom

Tel: +44 (0)7718 981211

Shintaro Yamaguchi

Shintaro Yamaguchi

Partner, PwC Tax Japan

William Morris

William Morris

Global Tax Policy Leader, PwC US

Mitchell Schuckman

Mitchell Schuckman

Global Tax Reporting & Strategy Leader, Partner, PwC US