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BEPS 2.0: Implications of Pillar Two for businesses
In this webcast, panelists will focus on the business implications of the Model Rules on the global minimum tax under Pillar Two of the OECD/G20 BEPS 2.0 project.
The 90-minute webcast continues the series of EY Global Thought Center webcasts focusing on BEPS 2.0 developments.
Please join us for a detailed discussion of the Pillar Two Model Rules. Panelists will walk through practical examples illustrating the potential effects of core elements of the Model Rules. They also will provide an update on ongoing technical developments in the Inclusive Framework and share perspectives on the plans of some key jurisdictions for moving forward with the global minimum tax.
The discussion will include the following specific topics:
- Effective Tax Rate calculation
- Transition rules
- Qualified Domestic Minimum Top-up Taxes
- Operation of the Undertaxed Payments Rule (UTPR)
- Interaction with the US Global Intangible Low-taxed Income (GILTI)