The French tax authority published a notice on 12 September 2025 reminding French entities of the requirement to complete box II of Form n°2065-INT-SD (Notification of International Obligations), if they are a part of an MNE group in scope of the Pillar 2 global minimum tax. As previously reported, the form was originally used for CbC notifications (box I) but was expanded with the issuance of a new version in January 2025 that included the addition of box II for the purpose of the global m…