Key updates on the global implementation of Pillar 2
Tax Key updates on the global implementation of Pillar 2
We round-up the progress on implementation in a selection of leading economies worldwide. We also look at the impact on businesses, likely go live timings and what could potentially delay or derail the process.
21 min read |
What the OECD implementation package means for you
Tax What the OECD implementation package means for you
Guidance on safe harbours and penalty relief; Public consultation document on the Global Anti-Base Erosion (GloBE) information return; and Public consultation document on tax certainty for the GloBE Rules, released as part of the OECD long-anticipated implementation package for Pillar 2.
10 min read |
Why businesses need to act now on OECD Pillar 2
Tax Why businesses need to act now on OECD Pillar 2
Given the need to find out how much the tax bill could rise under Pillar 2 and with the compliance demands likely to put systems under severe strain, the case for getting preparations underway is compelling.
7 min read |
Pillar 2 should be at the forefront of strategic plans
Tax Pillar 2 should be at the forefront of strategic plans
So why is Pillar 2 so strategically critical and how can businesses turn a potential challenge into a source of competitive advantage?
5 min read |
Gearing up for Pillar 2: Five actions businesses can take now
Tax Gearing up for Pillar 2: Five actions businesses can take now
Five actions businesses can take now to ease the path to implementation, avoid needless upheaval and strengthen competitiveness ahead.
1 min read |
What could the global minimum tax mean for you?
Tax What could the global minimum tax mean for you?
We explore the political reaction to the rules, current views on implementation timelines, some complexities we see in applying these rules practically, and what businesses can do now to get ready for the introduction of Pillar 2.
1 min read |