Pillar Two Fundamentals – A Practical Overview
May 15 @ 2:00 pm – 3:00 pm EDT
The new global minimum tax rules under the OECD BEPS 2.0 are now in effect in over 30 countries and have broad implications for many multinational enterprises (MNEs). Pillar Two holds significant implications for any business operating within jurisdictions that have adopted these regulations, even if that business does not reach the stipulated minimum revenue threshold required to be beholden to Pillar Two requirements.
In this 60-minute webcast, we’ll catch you up on everything you need to know about Pillar Two including where things stand today, practical steps you can take to develop an action plan, and key considerations from a computational, tax accounting, and technology perspective.
CPE Informationremove
Delivery: This webcast will be delivered via the BDO Online CPE Network
Prerequisites: None
Advanced Prep: None
Program Level: Basic
Learning Objectives:
- Describe the latest legislative developments and how Pillar Two may apply to their organization.
- Determine Pillar Two calculations, Top-Up Tax mechanism and Safe Harbors to reduce the compliance and tax cost in initial years.
- Recognize key tax accounting and disclosure considerations.
- Explain how technology can help simplify the data complexity.
BDO USA, P.C., 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 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
