OECD Pillar One & Pillar Two

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Unlocking global tax insights

Deloitte & OECD discuss transfer pricing

In this exclusive interview, Deloitte's Alison Lobb and Ralf Heussner met with Manuel de los Santos, Head of the OECD Transfer Pricing Unit, to discuss the latest OECD projects and upcoming transfer pricing initiatives.

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Pillar Two podcast

Global spotlight series

Pillar Two represents a significant shift in global tax reform, but are you ready? Listen to the Pillar Two spotlight series, where Deloitte Tax leaders and subject-matter specialists from around the globe discuss how multinationals should consider rethinking their tax approach. Listen now.

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By the Numbers

Navigating Pillar Two and Global Tax Reform

OECD Pillar Two model rules are designed to ensure that large multinational enterprises pay a minimum level of tax on income arising in every jurisdiction they operate in.

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Final Legislative Proposal To Implement EU Pillar Two Directive Released

On 26 October 2023, the Swedish government published on its website the bill containing the final legislative proposal for the implementation in Sweden of the OECD global minimum tax rules (“Pillar Two rules”) and more specifically the EU minimum tax directive.

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Pillar Two: OECD Pillar Two updates

Since 2017, the 139 member countries of the inclusive framework have jointly been developing a ‘two-pillar’ approach to address the tax challenges arising from the digitalization of the economy.

On 17 July 2023, the OECD/G20 Inclusive Framework on BEPS (“OECD inclusive framework”) published a package of documents on the implementation of the Pillar Two global minimum tax rules (“Pillar Two”).

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EU ambassadors reach agreement on Pillar Two directive

On 12 December 2022, the Czech presidency of the EU Council announced that ambassadors of EU member states forming the Committee of the Permanent Representatives of the Governments of the Member States to the European Union (Coreper) had reached an important milestone...

On 12 December 2022, the Czech presidency of the EU Council announced that ambassadors of EU member states forming the Committee of the Permanent Representatives of the Governments of the Member States to the European Union (Coreper) had reached an important milestone

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Progress reports on Pillar One and Pillar Two, new public consultation launched

On 6 October 2022, the OECD issued an announcement regarding the progress toward the implementation of a two-pillar solution to address the tax challenges arising from the digitalization of the economy.

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EU countries to revise implementation timeline – but still have not agreed to Pillar Two rules

The Pillar Two rules proposed by the EU Commission have been discussed in several ECOFIN meetings during the spring. In these discussions, the EU members have agreed to revise the timeline for implementation of the rules such that they are implemented by December 2023.

The Pillar Two rules proposed by the EU Commission have been discussed in several ECOFIN meetings during the spring. In these discussions, the EU members have agreed to revise the timeline for implementation of the rules such that they are implemented by December 2023.

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OECD Pillar One Amount A – Progress Report

On 11 July the OECD released a progress report on Pillar One – Amount A, the part of Pillar One that only applies to the largest and most profitable multinationals, with revenues exceeding EUR 20 billion and profit margins above 10%.

On 11 July the OECD released a progress report on Pillar One – Amount A, the part of Pillar One that only applies to the largest and most profitable multinationals, with revenues exceeding EUR 20 billion and profit margins above 10%.

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Utredningen avseende den svenska implementeringen av EU:s Pillar II direktiv har släppts – Deloittes sammanfattning och reflektioner

Tax Alert

Den 7 februari meddelades delbetänkandet i den utredning som haft till uppdrag att analysera den svenska implementeringen av Pillar II och särskilt EU:s minimiskattedirektiv.

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OECD Pillar Two: Information return and safe harbors published

On 20 December 2022, the OECD published an implementation package in respect of the implementation of the Pillar Two global minimum tax rules (“Pillar Two”).

On 20 December 2022, the OECD published an implementation package in respect of the implementation of the Pillar Two global minimum tax rules (“Pillar Two”).

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OECD inclusive framework updates political agreement on Pillar One and Pillar Two

OECD inclusive framework updates political agreement on Pillar One and Pillar Two