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OECD Pillar Two - Implementing the Global Minimum Tax

Level
Intermediate: Requires some prior subject knowledge
CPD
1.25 hours
Group bookings
email us to discuss options for 2+ delegates
OECD Pillar Two - Implementing the Global Minimum Tax

Available to view from 26 Mar 2026

With a SmartPlan £99

With a Season Ticket £149

Standard price £199

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Introduction

The OECD’s Pillar Two represents one of the most ambitious reforms to the international tax system in decades. By establishing a global minimum effective tax rate of 15%, it seeks to curb profit shifting to low-tax jurisdictions and ensure a more equitable allocation of taxing rights. The UK has been an early adopter, introducing domestic legislation with effect from 2024, which interacts with existing regimes such as CFC rules and hybrid mismatch legislation.

For advisers and in-house tax teams, Pillar Two raises practical and strategic questions: How should effective tax rates be calculated across jurisdictions? How do the transitional safe harbours work in practice? What new data collection and compliance processes are required? And critically, how should groups restructure in response to these new rules to avoid unexpected liabilities?

This webinar will provide a clear overview of the rules, using practical case studies to illustrate their application. It will be particularly relevant to professionals advising medium-sized to large multinational groups, as well as those in financial services and corporate tax teams who need to prepare for compliance in the UK and beyond.

What You Will Learn

On completion of this webinar, you will be able to:

  • Understand the policy rationale behind Pillar Two and the global context of its adoption
  • Identify which groups fall within scope of the rules and the relevant thresholds
  • Apply transitional safe harbours, including the simplified calculations based on Country-by-Country Reports (CbCR) and financial statements
  • Navigate the mechanics of the global anti-base erosion (GloBE) rules, including top-up tax calculations
  • Reconcile Pillar Two with existing UK regimes, such as controlled foreign companies and hybrid mismatches
  • Appreciate the impact of deferred tax accounting adjustments in calculating effective tax rates
  • Recognise the additional reporting and filing obligations for UK-based groups and subsidiaries
  • Analyse practical case studies, such as groups with operations in low-tax jurisdictions, digital economy businesses, and investment holding structures
  • Assess the compliance and reputational risks of non-adoption or late adoption
  • Develop strategies for restructuring and risk management, including the use of substance, transparent entities, or adjusted financing arrangements

This pre-recorded webinar will be available to view from Thursday 26th March 2026

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.

OECD Pillar Two - Implementing the Global Minimum Tax

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