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Pillar Two Technical Series: Qualified Country-by-Country Report
April 17, 2025 @ 1:00 pm – 2:00 pm EDT
As Pillar Two reporting came into effect for fiscal year 2024 and a number of jurisdictions have implemented regulations, it is critical for relevant multinational enterprises (MNEs) to identify and execute a robust internal process to handle the additional compliance burden. Join us as we cover how MNEs can leverage the Transitional CbCR Safe Harbor (TCSH), given the benefits of a much simpler reporting process and the “once out, always out” rule. We’ll present how relevant MNEs may want to consider whether their current country-by-country reports (CbCRs) are qualified for TCSH and strategies for improving CbCRs to help generate valid and supportable/defendable TCSH results.
Learning Objectives
Upon completion of this program, participants will be able to:
- Discuss OECD guidance on a Pillar Two qualified CbCR.
- Outline common issues in CbCR preparation and whether those would disqualify a CbCR for Pillar Two safe harbor purposes.
- Describe the internal support documentation needed for a relevant MNE group.
CPE Information
1.00 CPE Credit (pending approval)
One CPE credit (pending approval) in the Taxes field of study may be awarded upon verification of participant attendance, during live broadcast.
