OECD Pillar Two: Global Minimum Tax

In 2021, the Organisation for Economic Co-operation and Development (OECD)/Group of 20 (G20) Inclusive Framework on base erosion and profit shifting (BEPS) agreed to a two-pillar approach to address the challenges of the global economy. The framework of the global minimum tax, ‘Pillar Two’, sets out a global uniform corporate income tax regime and could fundamentally alter the international tax landscape for companies.

The specifics around how this global minimum tax would apply are still being discussed and will differently impact the individual countries and their tax systems. Despite the policy debate, the concept of rules aims at making more and more jurisdictions to join the system.

The unprecedented nature of this reform and the scope of activity required to comply with it will undoubtedly present significant challenges for the organizations that fall within the scope of the rules and may change the landscape of future business structures.

In this two-part webinar we will look at the concept and rules of the global minimum tax and how they may impact international companies in Central Europe.

Speakers

• Ferenc Poczak, Partner, Deloitte Hungary
• Alex Bujtor, Senior Consultant, Deloitte Hungary
• Tereza Petrasova, Senior Manager, Deloitte Czech Republic

We look forward to welcoming you to these webinars!

Participation in these webinars is free of charge and by invitation only. Please note that the webinars will be held in English.