The Inclusive Framework has published a central record of legislation with transitional qualified status which sets out lists of jurisdictions whose local implementation of the Pillar II global minimum tax rules has been assessed as “qualified". The lists cover jurisdictions’ implementation of the domestic minimum top-up tax rule and income inclusion rule, as well as assessing whether a jurisdiction’s QDMTT satisfies the additional criteria for the QDMTT safe harbour to apply. The list was also adopted by the Austrian tax authorities. Additionally, the text of a model multilateral competent authority agreement was published, aiming to regulate the provision of GIR-related information between parties and thereby releasing the constituent entities from filing separate GIRs in different jurisdictions. A similar agreement has already been published by the European Commission (DAC 9).
