PwC’s Pillar Two Country Tracker


PwC has recently launched the Pillar Two Country Tracker, a tool designed to track the status of the implementation of Pillar Two around the globe. Specifically, Pillar Two focuses on the introduction of a global minimum Effective Tax Rate (ETR) applicable to multinational groups with consolidated revenue of over €750 million. Such groups will be required to pay a minimum ETR of 15% on income arising from low-tax jurisdictions.  

The Pillar Two Country Tracker tool is a valuable resource for you to understand the impact of the changes and stay up-to-date on the latest developments. With more countries expected to implement Pillar Two measures in the coming months, the tool will be particularly useful on your journey to comply with new tax laws and regulations.

For more insights on the impact of these possible changes, please do not hesitate to reach out to your regular PwC contact, or contact Pieter Deré or Evi Geerts.