Safe Harbours After 2026: What Comes Next

The transitional CbCR safe harbour sunsets in 2026. Our Pillar Two leads analyse the post-safe-harbour landscape.

WTL Research Center

The transitional country-by-country reporting safe harbour was always temporary. With its sunset approaching, multinational groups must prepare for full GloBE computation across every jurisdiction.

Source Based on reporting by World Tax Lawyers (January 16, 2026) . This piece is an original analysis by the WTL Research Center and does not reproduce the source.

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