Pillar 2 - The global minimum tax

Upskill your teams and prepare your organisation for the implementation of the minimum taxation rules.

The new OECD rules define the scope and set out the mechanism for the so-called Global Anti-Base Erosion (GloBE) rules under Pillar Two, which will introduce a global minimum corporate tax rate set at 15% for Multinational Enterprises (MNEs).

By the end of this course, participants will be able to:

• get a sound understanding on the complexities of the minimum taxation rules;
• determine the potential impact on a group's organisation;
• prepare for the compliance process.

• Scope of the rules and excluded entities
• Calculating GloBE income
• Calculating adjusted covered taxes
• Calculating GloBE-ETR
• Group compliance obligations

This training is coordinated by PwC's - Pillar 2 expert team and Philippe Ghekiere, international tax director of PwC Luxembourg.

The training will be presented by tax and accounting experts who are part of PwC's - Pillar 2 expert team.

Philippe has over 10 years of experience in international taxation. He advises multinational clients active in various industries, as well as Luxembourg and foreign investment funds with the design and management of their operations. Philippe is a member of various industry working groups advising on the implementation of the Pillar 2 rules in Luxembourg: he has published several articles on Pillar 2 and is a regular speaker at international tax conferences.