Towards the end of last year, the European Union reached an agreement on its Pillar Two Directive, leaving a year for Member States to implement it in domestic law. The OECD also released its guidance regarding safe harbor and Penalty Relief, as well as public consultations on GloBE information Return and Tax Certainty for the GloBE Rules.
Now that focus is shifting from policy to implementation, and with less than a year left before the effective dates kick in, the real work of preparing for Pillar Two has begun. There is a lot to be said about the technical aspects of Pillar Two along with all the guidance that has come out and is still being developed. This series is aimed at addressing the timely challenges around Pillar Two and how companies can prepare and plan in the best possible way. Please join our experts, including those on tax policy, as well as economists and tax professionals across the globe to discuss the most recent updates and fresh insights on this topic each month.
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