Pillar 2 - Mastering the Global Minimum Tax
Inhouse training
Understanding and Applying Pillar 2
Pillar 2 sets forth a Global Minimum Tax of 15% and is already a reality for many multinationals with a group revenue of more than EUR 750 million (MNE). However, the reality on the ground is that most professionals have been exposed to a wave of materials provided by the OECD, the EU and domestic authorities.
Therefore, PwC NL developed a learning program that provides a comprehensive and practical understanding of the rules of Pillar 2 and their implications for the various stakeholders within MNEs - tax, accounting and technology. The learning program consists of online modules and two classroom sessions of one day each.
Gain comprehensive knowledge of Pillar 2 and learn how to effectively implement the new tax regulation in your organization.
”Very good training, I liked the fact there were multiple trainers which brought more knowledge/practical examples to the table”
About this course
- This course includes
- After the training
- For whom?
- Who are the trainers?
This course includes
- systematic introduction to Pillar 2;
- sessions dedicated to the rule of order, scope, Effective Tax Rate (ETR) calculation, safe harbors and compliance;
- practical discussions based on case studies.
After the training
- you have learned a complete overview of the mechanics of the rules of Pillar 2;
- you will have an understanding of the implications of Pillar 2, in particular from the perspectives of tax and accounting;
- you gained knowledge about which entities are in scope, calculation of the ETR, safe harbors and compliance.
For whom?
Tax professionals within multinational organizations/large domestic enterprises and finance professionals who want to know more / work with Pillar 2.
The training is at an academic level, but also available to anyone with affinity with the subject.
Who are the trainers?
The learning program is organized and facilitated by our Tax-experts. The trainers have experience from practice and academia, offering a pragmatic and structured approach to Pillar 2. They offer specialized insight into the legal, accounting, and technology aspects of the rules and are from different expert areas of PwC.
Program
Update your Pillar 2 knowledge
You will receive access to our learning platform. You will follow a number of online modules (in English) in your own time: The background of Pillar 2, glossary, introduction to the system of Pillar 2 and the rule of order.
The online modules cover topics that will be discussed during the first classroom session. We recommend that you go through the modules before the first classroom session, so that you can participate optimally in the classroom session.
The training will be facilitated in English.
| Time | Day 1 |
| 08.30 | Welcome of participants |
| 09.00 – 09.15 | Start, introduction, program of today and learning objectives |
| 09.15 – 10.30 | Systematic introduction to Pillar 2: short recap of online content & discussion and questions |
| 10.30 – 10.45 | Break |
| 10.45 – 12.00 | Scope & rule of order |
| 12.00 – 13.00 | Lunch |
| 13.00 - 14.15 | Selected case studies |
| 14.15 – 14.30 | Break |
| 14.30 – 15.45 | Safe Harbours |
| 15.45 – 16.00 | Recap of the day, looking forward to day 2 & evaluation |
| 16.00 | Drinks |
| Time | Day 2 |
| 08.30 | Welcome of participants |
| 09.00 – 09.15 | Start, introduction, program of today and learning objectives |
| 09.15 – 10.30 | ETR calculation (i): GloBE Income or Loss |
| 10.30 – 10.45 | Break |
| 10.45 – 12.00 | ETR calculation (ii): Adjusted Covered Taxes |
| 12.00 – 13.00 | Lunch |
| 13.00 - 14.15 | ETR calculation (iii): case studies |
| 14.15 – 14.30 | Break |
| 14.30 – 15.45 | Technology and compliance |
| 15.45 – 16.00 | Recap of the day & evaluation, closure of the program |
| 16.00 | Drinks |
*This program is subject to change.
PE-Portfolio accountants (AA and RA)
You can include this training course as a learning activity in your PE portfolio. After the training course, you will receive a certificate of participation (number of hours of training included).
PE points register controllers (RC)
At the end of the training course you will receive a certificate of participation from us with the number of hours of training followed. You can register this yourself on the VRC website.
PE points Dutch Association of Tax Advisors (NOB)
At the end of the training course you will receive a certificate of participation from us indicating the number of hours attended. You can register this yourself on the NOB website.
”Very good training, I liked the fact there were multiple trainers which brought more knowledge/practical examples to the table”
Inhouse training
If you are interested in this topic and would like to have this training customized for your organization, we would be happy to discuss your learning objectives, case studies, and desired learning outcomes with you. We can also determine the duration, date, and location of the training in consultation with you.
As mentioned above, this learning program is also highly suitable for a group of organizations from a specific subsector to attend together. Additionally, we can customize and tailor the program for your organization(s) as desired. If you are interested in this, please feel free to contact us to discuss the possibilities.
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