OECD Pillar Two - Global Minimum Tax

The Organization for Economic Co-operation and Development (OECD) Pillar Two model rules require that in-scope multinational enterprises pay a minimum level of tax on income arising in the jurisdictions they operate in. These rules are ambitious in scope and reach, designed to accommodate diverse international tax systems, tax consolidation rules, income allocations, entity classification rules, and business structures. For in-scope groups with multinational activity, they are likely to have a significant impact on tax operations.

Please join us for this two-part webinar where we will look at the concept and rules of the global minimum tax and will provide an overview of the status of implementation across several jurisdictions in Central Europe.

Agenda

Part 1 | 05 December, 11:00 – 12:30 EET

• The concept and scope of the global minimum tax
• Calculation of the amount of top-up tax
• Assessment of adjusted covered taxes
• Assessment of GloBE income
• Substance carve-out

Part 2 | 07 December, 11:00 – 12:30 EET

• Collection of the top-up tax
• Special considerations
• A look at the status of implementation across Central Europe, with a focus on Bulgaria, Croatia, Czech Republic, Hungary, Poland, Romania, Slovenia
• Wrap-up and tips

Speakers:

• Dan Badin, Partner, Deloitte Romania

• Alexander Cherinko, Partner, Deloitte Bulgaria

• Ferenc Poczak, Partner, Deloitte Hungary

• Anna Raczkowska, Partner, Deloitte Poland

• Nina Zefran, Director, Deloitte Slovenia

• Ida Zrilic, Director, Deloitte Croatia

• Maksymilian Bialek, Senior Manager, Deloitte Poland

• Tereza Petrasova, Senior Manager, Deloitte Czech Republic

• Alex Bujtor, Senior Consultant, Deloitte Hungary

Please note that the discussions will be held in English.