Fundamentals of the GloBe Rules - Pillar Two

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The Globe Anti-Base Erosion Model (GloBE) Rules relate to the levying of a top-up tax under Pillar Two up to a minimum rate of 15%. This course offers a solid introduction to the fundamentals of these rules and includes issues such as scope, the calculation of the top-up taxes and the charging mechanisms. Some aspects of the determination of GloBE Income or Loss and adjusted covered taxes are also dealt with. The course is full of numerical examples and combines theory and practice.

Topics Covered

  • Scope and top-up tax
  • The charging mechanisms
  • GloBE Income or Loss
  • Adjusted covered taxes
  • Qualified domestic minimum top-up tax (QDMTT)

Learning Objectives

After completing this course, participants will be able to:

  • Calculate the top-up tax under Pillar Two
  • Identify which charging mechanism will apply
  • Calculate the top-up tax under the QDMTT
  • Determine the GloBE Income or Loss
  • Determine the adjusted covered taxes

Delivery method

Online (QAS self-study)

Consists of five modules of video lessons of approximately 1 hour each. Also includes recommended and optional reading materials and assignments to help apply knowledge in practice. Assessments are also included to test your overall understanding.

Field of study


Who should participate

This course is suitable for practitioners in government such as tax inspectors and newly hired employees who need to build up their knowledge of Pillar Two and government officials from developing countries who regularly encounter issues related to Pillar Two. It is equally suitable for the tax advisory industry and large MNE groups, to give their people a good starting point in the complexities of Pillar Two; not to forget anyone who simply desires a foundational understanding of the Pillar One and Two principles.


This is an introductory-level course. Participation in the course does not require prior experience or knowledge of Pillar One and Two.

Study time

The course is divided into 5 modules, that further consist of several submodules. The modules have the following components: videos, interactive lessons, recommended reading materials, assignments and assessments.

Access to the online course is granted for a period of 2 months, from the date of ordering.

The programme must be completed within two months and can be followed and completed by dedicating a minimum of five hours of study per week. Study materials included in the programme will be accessible for two months only (the duration of the programme).

Continuing Professional Education (CPE)

Kindly check with the respective accrediting organization to determine eligibility of CPE credits.

International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Issues regarding registered sponsors may be submitted to the National. Registry of CPE Sponsors through its website:

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