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Global tax reform
Government policymakers around the world are working together on tax reforms that could significantly alter the way global businesses are taxed.
Of key importance is the OECD/G20 led project on addressing the tax challenges arising from the globalization and digitalization of the economy, commonly known as BEPS 2.0. The changes in development would significantly alter the overall international tax architecture under which multinational businesses operate.
The BEPS 2.0 project has two elements: Pillar One on new nexus and profit allocation rules with the objective of assigning a greater share of taxing rights over global business income to market countries and Pillar Two on new global minimum tax rules with the aim of ensuring that all global business income is subject to at least an agreed minimum rate of tax. All multinational companies will be affected by the fundamental changes to long-standing international tax rules contemplated under Pillar One and Pillar Two.
Our latest thinking
Post Pillar Two: the GloBE compliance lifecycle in Switzerland
Read our insights to navigate the complex GloBE compliance lifecycle in Switzerland with BEPS Pillar Two. Stay ahead with GloBE rules and GloBE Tax.
19 Dec 2024
Claudia Pirot
The future of tax operations: Integrating BEPS Pillar Two into your finance operating model
BEPS Pillar Two challenges tax operations focusing on digital solutions. Read our insights to integrate global minimum tax into your finance operating model.
22 Nov 2024
Sarah Drye
How to alleviate BEPS 2.0 Pillar Two data challenges
Advanced data aggregation tools can help with BEPS 2.0 Pillar Two compliance. Read our insights to stay compliant and reduce risks. Learn more.
22 Nov 2024
EY Global
Six steps to prepare for the operational impact of Pillar Two
Get ahead of operational and technology considerations for BEPS 2.0 Pillar Two reporting. Understand what to assess, plan, operate and monitor. Learn more.
21 Nov 2024
Brian Foley
BEPS Pillar II – What are the impacts on M&A transactions?
Understand BEPS Pillar 2's impact on M&A transactions. Navigate global tax changes with our insights. Prepare your strategy, click here to learn more.
27 Jul 2023
Martin Baumgartner
Five things to watch as EU Member States roll out Pillar Two rules
Multinationals will need to keep an eye out as similar but differing minimum taxes take shape across the EU this year. Learn more.
29 Jun 2023
Daniel Gentsch
How a global minimum tax will affect sustainability tax incentives
Multinationals and jurisdictions may need to rethink their sustainability tax incentives if countries adopt 15% global minimum tax rules. Learn more.
27 Feb 2023
EY Global
How BEPS 2.0 leads to a more integrated finance and tax function
The data challenge created by Pillar Two presents the finance and tax functions with an opportunity to future-proof their data streams. Learn more.
27 Jan 2023
EY Global
The team
How EY can help
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Our international tax planning professionals can help support you with the tax aspects of cross-border situations and transactions. Find out how.
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Our tax policy professionals can help you stay ahead of potential tax changes, better manage tax risk and understand key tax trends. Find out more.
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Our transaction tax, law and workforce team can help you transform your business and maximize the value of your transactions. Find out more.
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Getting ready for global minimum taxes: EY can help you evaluate the impact on your organization and develop a robust, actionable plan. Learn more.
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