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Table of Contents
Table of Contents
The OECD's global minimum tax under Pillar Two is reshaping international tax compliance. This micro-diploma equips tax professionals with the operational knowledge to navigate the GloBE rules, calculate top-up taxes, and implement robust compliance systems.
What You Will Learn
- 1 Learn the foundational principles and policy objectives of Pillar Two and the global minimum tax regime.
- 2 Understand the scope and applicability of the GloBE rules, including entity coverage and revenue thresholds.
- 3 Calculate the Effective Tax Rate (ETR) per jurisdiction using the GloBE methodology.
- 4 Apply the top-up tax calculation and allocation rules to determine additional tax liabilities.
- 5 Evaluate safe harbors and transitional rules that simplify Pillar Two compliance obligations.
- 6 Implement compliance and reporting frameworks for Pillar Two, including filing requirements and disclosures.
- 7 Design data collection and systems integration processes to support Pillar Two calculations.
- 8 Develop risk management and audit preparedness strategies for Pillar Two reviews.
- 9 Explore advanced structuring and planning considerations under the GloBE rules.
- 10 Analyze future developments, policy trends, and the evolving landscape of international tax reform.
What's Included
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Pillar Two Operations