Join us for an informative boot camp as we delve into the technical nuances associated with Pillar Two’s global minimum tax. In this session, there will be a discussion on how the Pillar Two global minimum tax works, the computation of the GloBE tax mechanics and requisite adjustments needed, the various safe harbor tests released by the OECD, and the GloBE information return.
Upon completion of this program, participants will be able to:
- Describe the general framework of the Pillar Two global minimum tax as enumerated by the OECD Inclusive Framework and subsequent administrative guidance.
- Discuss the technical nuances surrounding the GloBE adjustments and other technical aspects of the Pillar Two model rules.