Exploring Pillar Two: A Practical Approach

Register now for our next Pillar Two update on September 22

It is evident that the OECD and the majority of the Inclusive Framework member states are swiftly progressing towards the effective implementation of Pillar Two by 2024.

The OECD recently released additional administrative guidance, building upon the initial set published earlier this year. This latest package offers valuable insights into critical aspects such as currency conversion rules for GloBE calculations, tax credits, and the application of the substance-based income exclusion. Furthermore, it provides detailed guidance on the design of qualified domestic minimum top-up taxes (QDMTTs) and introduces two new safe harbors.

We are excited to announce our upcoming webinar, tailored to address the practical challenges faced by large multinationals arising from Pillar Two. To provide firsthand insights, we have invited two guests from the industry:

• Kevin Repkes, Tax Accounting & Pillar Two Lead at DSM-Firmenich
• Mark Koek, Director Tax Europe at Lineage Logistics 

During this session, we will touch upon their experiences and discuss their journey towards Pillar Two readiness, and provide the latest Deloitte’s insights given the recently released administrative guidance. We will cover vital stages such as data gathering and analysis, assessing potential tax exposure, ensuring a correct FYE 2023 footnote, the tax accounting impact and filing requirements.

This webinar should offer valuable perspectives to help your organization navigate the complex and dynamic Pillar Two journey. To attend this webinar, please register via the registration form on this page.

When: 22 September 2023
Time: 15:00 - 16:00
Registration: Please register via the registration form on this page to receive all webinar details.