CTO Issue Spotlight: Pillar Two Readiness
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CTO Issue Spotlight: Pillar Two Readiness
Early preparation can help organizations be operationally ready for Pillar Two
July 31 | Read
BEPS 2.0: Pillar Two
KPMG insights about the impact of the Pillar Two—global minimum tax rules—and how companies are responding
The OECD/G20 Inclusive Framework on BEPS reached agreement on the Pillar Two global minimum tax rules in October 2021, putting out model rules in December 2021, commentary in March 2022, and further administrative guidance in February 2023. These new Global Anti-Base Erosion (GloBE) rules are now being implemented by jurisdictions around the world and will apply to many companies from 2024. Multinational companies need to stay abreast of these developments to navigate and prepare successfully for the changes in the global tax landscape.
You'll find insights from KPMG about these developments on this page.
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CTO Issue Spotlight: Pillar Two Readiness
Report: New Pillar Two Guidance
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Report: New Pillar Two Guidance
Initial observations and analysis from KPMG on July 17 OECD guidance
July 25 | Read
Article: Pillar Two Problem Remains
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Article: Pillar Two Problem Remains
Latest guidance assuages U.S. business concerns with UTPR ... temporarily
July 19 | ReadSelect Pillar Two developments from KPMG TaxNewsFlash
KPMG TaxWatch webcasts
A Brave New World for Country-by-Country Reporting: Pillar Two and Public Disclosures
New Pillar Two Guidance, New Considerations for U.S. Multinationals
Pillar Two Advances: Implications for U.S. Multinational Groups
KPMG TaxRadio podcasts
P2 and Congress: It’s Complicated
BEPS 2.0 in LATAM: Rubber, Meet Road ...
Around the GloBE: Tracking the Pillar Two Rules’ Progress
I Literally CAMT: Dealing with Your International Min Tax Issues
Doubling Down on CbCR: The EU and Pillar Two
What to Expect when You’re Expecting Pillar Two
A Done Deal: How M&A Today Can Impact Your GloBE Liability Tomorrow
Where Did Pillar One and Pillar Two Come From?
A Tough Pill(ar) to Swallow: Computing GloBE ETR for U.S. Multinationals
Dive into our thinking :
BEPS 2.0 State of Play - Developments Summary
High-level overview of administrative and legislative developments in jurisdictions around the world related to the implementation of Pillar Two
Download PDFKPMG BEPS 2.0 Model: Assessing the Impact on Your Organization
International Tax professionals from across the global network of KPMG International firms can help clients understand, communicate, and evaluate appropriate actions in light of the BEPS 2.0 initiative. Using the KPMG BEPS 2.0 Model, we can assist in analyzing how the proposals may affect your organization and give you the insights you need for effective tax planning.
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Meet our team
Danielle E. Rolfes
Partner in Charge, Washington National Tax, KPMG US
Kevin Brogan
Principal, International Tax, Washington National Tax, KPMG US
Quyen Huynh
Principal, International Tax, Washington National Tax, KPMG US
Marcus Heyland
Principal, Washington National Tax, KPMG US
Alistair Pepper
Managing Director, Economic & Valuation Services, Washington National Tax, KPMG U.S. Tax Services (London) LLP
Danielle E. Rolfes
Partner in Charge, Washington National Tax, KPMG US
Kevin Brogan
Principal, International Tax, Washington National Tax, KPMG US
Quyen Huynh
Principal, International Tax, Washington National Tax, KPMG US
Marcus Heyland
Principal, Washington National Tax, KPMG US
Alistair Pepper
Managing Director, Economic & Valuation Services, Washington National Tax, KPMG U.S. Tax Services (London) LLP