International Tax - An OECD Pillar Two Update

International Tax - An OECD Pillar Two Update

Available to view from 25 Oct 2024

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Standard price £396

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Update: Requires no prior subject knowledge
1.25 hours
Access for entire organisation


Join Jivaan Bennett of Linklaters who will provide a review of the current Pillar Two elements and framework and together with a status update and key issues for practitioners.

What You Will Learn

This webinar will cover the following:

  • The Pillar Two elements
  • Recap - the Pillar 2 Framework
  • Two domestic law rules
    • An ‘income inclusion rule’ (IIR)
    • An ‘undertaxed payments rule’ (UTPR)
  • An international treaty‐based rule: a ‘subject to tax rule’ (STTR)
  • Key elements of the draft model rules
    • Scope
    • Key operative rules
    • Charging Provisions
    • Computation of GloBE income or loss
    • Computation of Adjusted Covered Taxes
    • Computation of Effective Tax Rate and Top-up Tax
  • Status Update - where are we now?
  • Implementation
    • Model rules
    • A multilateral instrument
    • An implementation framework
  • Key Issues for Tax Practitioners
  • Pillar 2 Issues in the context of cross-border transactions
  • Conclusions and prospects

This pre-recorded webinar will be available to view from Friday 25th October 2024

Alternatively, you can gain access to this webinar and 1,700+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.