The increasing ability of multinational enterprises (MNEs) to shift profits across jurisdictions has created significant challenges for corporate tax revenue mobilization, particularly in developing economies where tax revenues are essential for financing public development programmes. Although the OECD/G20 Global Minimum Tax Reform seeks to address these challenges through Pillar Two implementation and improved international tax cooperation, empirical evidence on its effect on corporate tax revenue mobilization remains limited, especially in comparative studies involving developing and OECD economies. This study assessed the effect of Pillar Two Global Minimum Tax Implementation and International Tax Compliance Frameworks on Corporate Tax Revenue Mobilization in Nigeria and selected OECD economies. The study adopted a quantitative panel research design using secondary data obtained from international tax databases, fiscal reports, and national tax authority publications covering a five-year period. The data were analysed using descriptive statistics, correlation analysis, Hausman specification test, and fixed effects panel regression estimation. The findings revealed that Pillar Two Global Minimum Tax Implementation had a positive and significant effect on corporate tax revenue mobilizations (β = 0.038, p = 0.009), indicating that stronger implementation of global minimum tax rules contributes to improved corporate tax revenue generation. Similarly, International Tax Compliance Frameworks significantly influenced corporate tax revenue mobilizations (β = 0.052, p = 0.005), demonstrating the importance of tax transparency, reporting systems, and administrative capacity in achieving revenue gains. The study recommends that governments strengthen Pillar Two implementation mechanisms and improve international tax compliance infrastructure to enhance corporate tax revenue mobilizations.

Keywords: Global Minimum Tax Reform, Pillar Two Implementation, International Tax Compliance Framework, Corporate Tax Revenue Mobilization, Tax Governance.