Webinar recording: Implementation of Pillar Two

This webinar, held on Thursday 22 February, provides observations on local implementation, practical tax and accounting considerations that in-scope groups should keep in mind when preparing for compliance with Pillar Two.

Pillar Two is happening.  More than 30 jurisdictions around the world have either implemented the Global Anti-Base Erosion (GloBE) rules or have published draft legislation, with more expected to follow in 2024.  While implementing legislation generally closely follows the Organisation for Economic Co-operation and Development (OECD) Model Rules, Commentary and subsequent Administrative Guidance, important variations arise with respect to:  the timing of application of t...

Sign in below or register now to read the full article

Authors: Alia Lum

Published Date: 28 February 2024