Pillar 2 introduction course | Understanding the essentials of the new rules

The international tax landscape is evolving rapidly and staying on top of developments and new legislation can be challenging. As of fiscal year 2024, multinational enterprises will need to comply with yet another layer of fiscal legislation: a global minimum tax of 15% (also referred to as “Pillar 2”).

In order to gain an essential understanding of how these rules operate, how to deal with them in daily practice, and to understand how they might affect your organization, KPMG Acor Tax offers a training course to provide you with an understanding of the key concepts and consequences of Pillar 2.

The course covers the elemental principles and technical details of the Pillar 2 rules explained by our Pillar 2-experts via case-based learning and interactive examples. After the course, you have gained an essential understanding of:

1) The background of the BEPS 2.0 initiatives and the basic construct of Pillar 2
2) Pillar 2’s scope, essential definitions and safe harbours
3) The Top-up Tax calculation methodology
4) How Pillar 2 might affect M&A and internal restructurings
5) The relevant compliance obligations

No advanced knowledge of Pillar 2 is required to attend the course, as we welcome anyone interested in and having to work with the rules, from various disciplines: in-house tax departments, accounting/finance/controlling functions, policy-makers and tax administrations, as well as legal advisors.

Kristoffer Kowalski, Partner, Corporate Tax

Tim Theunis, Manager, Corporate Tax

Caroline Bormlund Thomsen, Consultant, Corporate Tax

The training will be delivered in English and equals 6 hours of SR further education.

If you have any questions regarding the course please don't hesitate to contact us at taxevent@kpmg.com.