Navigating Global Implementation of Pillar Two Minimum Tax Rules
Overview
Navigating global implementation of pillar two minimum tax rules: Impact assessment, planning and compliance
As countries implement OECD Pillar Two minimum tax rules, multinational groups face new challenges in complying with top-up tax regulations like the IIR, QDMTT, and UTPR. This three-day Masterclass will guide you through the practical impact of these rules, offering insights on planning, compliance, and dispute management strategies in the evolving global tax landscape.
What you will earn from this course
- Master the application of Pillar Two rules, including IIR, QDMTT, and UTPR.
- Develop strategies for tax planning and compliance in the post-Pillar Two landscape.
- Gain practical experience through real-life case studies and group discussions.
- Learn how to manage potential cross-border tax disputes.
Course information
| How It Will Be Conducted | In-person Masterclass (Amsterdam) |
| Duration | 3 days (26-28 November 2025) |
| Cost | EUR 2,950 |
| Early Bird Discount | 10% discount if registered by 20 October 2025 |
| Venue | Inntel Hotel Amsterdam Landmark |
| Location | Amsterdam, The Netherlands |
About The Program
This advanced three-day Masterclass focuses on the global implementation of OECD Pillar Two minimum tax rules, including IIR, QDMTT, and UTPR. The course addresses the impact on international tax structures and planning, compliance obligations, and real-world applications. It is tailored for multinational tax professionals who need to navigate the complexities of these new rules and understand their practical implications through case studies and expert guidance.
What You Will Earn
- A thorough understanding of Pillar Two tax rules and their application to multinational enterprises.
- Strategies for international tax planning in light of new top-up taxes.
- Real-life examples and case studies on Pillar Two compliance and dispute management.
- Tools to assess and address the impact of the OECD’s Pillar Two on various tax structures, M&A activities, and cross-border transfers.
Topics Covered / Modules
Scope of Pillar Two Rules
- Overview of IIR, UTPR, and QDMTT and their scope of application.
Impact Assessment under Pillar Two
- Evaluating the impact on corporate tax planning and structuring.
Compliance under Pillar Two
- Safe harbours, GloBE information returns, and compliance obligations.
International Tax Planning Post-Pillar Two
- Impact on tax competition, incentive regimes, M&A transactions, and intra-group transfers.
Dispute Management
- Potential areas of dispute and strategies for managing international tax disputes under Pillar Two.
Prerequisites
This is an intermediate-level course. Participants are expected to have a basic understanding of GloBE rules. If needed, participants are encouraged to first complete IBFD’s Fundamentals on GloBE Rules – Pillar Two.
For Registration
- Continuing Professional Education (CPE): Recommended NASBA CPE credits: 21. Participants are advised to check with their accrediting organizations for eligibility.
- Group Participation: Enterprises registering a group can click here for details.
Important Notes
- Cancellation Policy: IBFD reserves the right to cancel this Masterclass up to one month before the start date. In case of cancellation, participants will receive a credit note and a full refund.
- Disclaimer: The programme and speakers are subject to change. Participants are encouraged to book refundable travel and accommodation.
For any further details, including FAQs, administrative policies, or payment options, please refer to the Terms and Conditions or contact [email protected].