Pillar Two – Module 1: Background, objectives and key concepts
In today’s global economy, multinational enterprises (MNEs) operate across borders, making it challenging for countries to ensure fair and consistent taxation. The Organisation for Economic Co-operation and Development’s (OECD) Pillar Two initiative introduces a coordinated approach to tackle profit shifting, protect national tax bases, and end harmful tax competition among countries. This initiative requires large MNEs to pay a minimum level of tax in each jurisdiction where they operate.
This module introduces the background, objectives, and key concepts of the Global Anti-Base Erosion (GloBE) rules, which form the foundation of Pillar Two.
By the end of this module, you will be able to:
Recall the basic concept of Pillar Two
Identify the differences between the charging mechanisms
Recognise the structure and logic of the detailed calculation rules
Recall the purpose of the Country-by-Country Reporting Safe Harbour
This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.
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Further information:
Training hours: 50 minutes
CPD: 1.0
Language: English
Topics: Finance
Sector: Corporates
Training method: E-learning
Type: Single course
Geographic relevance: Global
