The OECD has published an updated version of the Central Record of Legislation with Transitional Qualified Status for the Pillar 2 global minimum tax, which is current as at 31 March 2025. The global minimum tax incorporates an agreed rule order that limits the application of the minimum tax rules in one jurisdiction where there are "qualified" rules in another jurisdiction. In 2024, the Inclusive Framework on BEPS agreed to a fast-track process for confirming the qualified status of a jurisdiction's domestic legislation on a transitional basis. The Central Record, first published in January 2025, lists the jurisdictions whose minimum...