The G20 Leaders' Declaration has been published following the Summit held on 22 and 23 November 2025 in Johannesburg, South Africa. With respect to taxation, the Declaration includes the following:
---
Working Together To Stabilise The International Tax System And Enhance Domestic Resource Mobilisation
72. We will continue engaging constructively to address concerns regarding Pillar Two global minimum taxes, with the shared goal of finding a balanced and practical solution that is accept…