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
Instructors
- Evert-Jan Spoelder
- Frederik Boulogne
- Francesco De Lillo (Facilitator)
Field of study
Taxes
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: www.nasbaregistry.org. NASBA CPE credit – 1 (only applicable to live webinar)
Webinar registration details
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