Patchwork or platform? The future of Pillar Two

KPMG International convened a virtual roundtable as part of the Global Responsible Tax Program to explore the evolving trajectory of Pillar Two and its implications for global tax cooperation.

Held under the Chatham House Rule, the discussion brought together policymakers, business representatives and civil society voices. The article below summarises the personal views expressed and does not necessarily represent the position of any organisation, including KPMG International Limited or any KPMG member firm. Executive summary There was broad agreement that, despite imperfections, Pillar Two represents a significant achievement in sustaining multilateral cooperation (particular...

Sign in below or register now to read the full article

Authors: Conrad Turley, Raluca Enache

Published Date: 22 July 2026