The OECD Pillar 2: Focus on the GloBE Rules

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This webinar discusses the latest developments concerning Pillar Two, the second component of the global tax reform aimed at providing a comprehensive solution to base erosion and profit shifting by imposing a minimum level of taxation on global profits of multinational enterprises. After an overview of the project’s policy goals, the webinar will examine in depth the rules of the Global Anti-Base Erosion (GloBE) proposal in expectation of the Model Rules, which should have already been issued by the end of November 2021, their coordination and the challenges relating to their implementation.

Topics Covered

  • The OECD Pillar 2 project
  • The GloBE rules
  • Subject-to-tax rule
  • Implementation

Learning objectives

This webinar discusses the latest developments concerning Pillar Two. After following this webinar, participants will be able to:

  • Identify the main design features of the GloBE rules and their critical aspects
  • List the latest developments agreed upon by the (IF)
  • Examine the concrete implementation of the Pillar 2 project
  • Assess future challenges for multinational enterprises affected by the new rules


  • Evert-Jan Spoelder
  • Frederik Boulogne
  • Francesco De Lillo (Facilitator)

Field of study


Who should participate?

The webinar is suitable for all tax professionals, including accountants, controllers, in-house tax managers and directors, lawyers, advisers, policymakers and government officials who wish to follow the latest developments in the OECD-led global tax reform.

Course level and prerequisites

This is an upper intermediate-level webinar. Participants in this webinar are expected to be familiar with the key concepts of international tax law.

Advance preparation

Participation in this webinar does not require any preparation.

Interactive webinar – “Group Internet Based” (live webinar only)

During live webinars, it is possible to interact with the presenters via a chat message function. Please note that questions are answered based on relevance, order of receipt and available time. Additionally, participants in the live webinar are invited to answer poll questions or to complete short tests. Participants will also have access to the on-demand version for a further 12 months from the live date.
Date of live broadcast: 1 February 2022

On-demand webinar

On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation nor do they offer the assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months.

Continuing Professional Education

Many accrediting organizations will grant CPE credit(s) for an IBFD audio-visual broadcast. It is advisable, however, that you check with your accrediting body as to whether this applies only to live webinars or to on-demand webinars as well.

The International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBA CPE credit – 1 (only applicable to live webinar)

Webinar registration details

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