This course moves beyond the theoretical framework of the GloBE rules to address the granular realities of implementation. The sessions explore the administrative burdens of Pillar Two, including the identification of constituent entities, the calculation of the Effective Tax Rate (ETR) across various jurisdictions, and the mechanics of the Top-up Tax. The session emphasises the critical need for internal communication between tax and finance teams to ensure data integrity and compliance with evolving global standards.
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OECD Pillar Two: Implementing the Global Minimum Tax
Introduction:
Course Audience:
CFOs, Group Tax Directors, Finance Leads, and International Tax Compliance Managers.
Course Requirement:
1. Scoping & Threshold Assessment;
2. ETR Calculation & Safe Harbours;
3. Internal Communication & Data Governance;
4. Transition Rules & Implementation Strategy.
Functional Awareness: Prior exposure to the OECD’s BEPS 2.0 project (Base Erosion and Profit Shifting) is highly recommended.
Data Readiness: Participants should have a general understanding of their group’s current tax data flow—specifically how effective tax rates (ETR) are currently tracked across different jurisdictions.
Course Module:
1. Scoping & Threshold Assessment;
2. ETR Calculation & Safe Harbours;
3. Internal Communication & Data Governance;
4. Transition Rules & Implementation Strategy.
Technical Note:
Purely professional implementation focus; not academic theory. Built from live advisory experience.