Key highlightsPillar Two developmentsThe Australian government announced the intention to adopt legislation to implement the BEPS 2.0 Pillar Two rules. The Dutch Government sent draft legislation to Parliament to implement the Pillar Two rules. The New Zealand government introduced legislation that includes implementation of the Pillar Two rules. And, the Swiss Federal Council opened the second public consultation of the ordinance that will temporarily regulate the Pillar Two rules in Switzerland during a transition phase.See Global Tax Alerts: Australia to adopt the 15% Global Minimum Tax (Pillar Two) measures, dated 11 May 2023; The Netherlands issues proposed Pillar Two legislation,...