This panel will examine how the OECD Pillar Two GloBE rules are being implemented and administered in practice across Europe, Asia, and Latin America.  Our panelists made up of government officials, private sector tax advisors, and in-house tax professionals will provide updates on implementation status, highlight key technical and administrative challenges encountered to date, and discuss how those issues are being addressed.  The session will conclude with a forward-looking discussion on expected developments and practical implications for foreign-parented multinationals, U.S.-parented multinationals' foreign subsidiaries, and tax administrations.