New Zealand Inland Revenue Updates Guidance on the Application of the Pillar 2 GloBE Rules

New Zealand Inland Revenue published updated guidance on 9 September 2026 concerning the application of the Pillar 2 GloBE Rules. This includes the following main sections and guidance:

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GloBE rules overview

New Zealand's GloBE rules apply to multinational enterprise (MNE) groups with a constituent entity in New Zealand, and global annual revenue of more than EUR750 million in at least 2 of the past 4 years.

When the GloBE rules apply

The GloBE rules apply to fiscal years beginnin…