Day 2: BEPS Workshop

Session 2 (May 18, 2022): Pillar Two: 1) Overview of Pillar Two’s purpose – what it seeks to achieve 2) Outline of Pillar Two key mechanisms: Income Inclusion Rule Under Taxed Payment Rule Subject to Tax Rule (STTR) Qualified Domestic Minimum Top-up-Tax 3) Outline of GloBE calculation process 4) Key guidance yet to be released: Implementation – compliance and filing guidance STTR paper 5) Member country implementation considerations