Events

Update On Latest OECD Developments: Pillar Two [On demand]

Dbriefs Webcast

Aired 23 January 2024

Host: Alison Lobb

Presenters: Bob Stack, Lisa Shipley

The G20/OECD Inclusive Framework has published further administrative guidance on Pillar Two – the global minimum tax regime. What does your organisation need to consider as the rules begin to apply? We'll discuss the latest developments, including:

  • December 2023 OECD guidance on the transitional country-by-country reporting safe harbours, revenue threshold, allocation of blended CFC taxes and non-material constituent entities simplified calculation safe harbour
  • Implementation status at domestic country levels 
  • Next steps

Find out what the latest developments could mean as Pillar Two moves from policy to reality.

View webcast

View webcast