Insight

BEPS 2.0: Pillar Two

KPMG insights about the impact of the Pillar Two—global minimum tax rules—and how companies are responding

Danielle E. Rolfes
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Danielle E. Rolfes

Partner in Charge, Washington National Tax, KPMG US

Kevin J. Brogan
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Kevin J. Brogan

Principal, International Tax, Washington National Tax, KPMG US

+1 202-533-3425

Quyen Huynh
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Quyen Huynh

Principal, International Tax, Washington National Tax, KPMG US

+1 949-885-5400

Marcus Heyland
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Marcus Heyland

Managing Director, Economic & Valuation Services, Washington National Tax, KPMG US

+1 202-533-3800

Alistair Pepper
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Alistair Pepper

Managing Director, Economic & Valuation Services, Washington National Tax, KPMG U.S. Tax Services (London) LLP

The OECD/G20 Inclusive Framework on BEPS reached agreement on the Pillar Two global minimum tax rules in October 2021, putting out model rules in December 2021, commentary in March 2022, and further administrative guidance in February 2023. These new Global Anti-Base Erosion (GloBE) rules are now being implemented by jurisdictions around the world and will apply to many companies from 2024. Multinational companies need to stay abreast of these developments to navigate and prepare successfully for the changes in the global tax landscape. 

You'll find insights from KPMG about these developments on this page.

 

Book Accounting Challenges

Learn about Pillar Two's impact on finance department and GloBE income calculation

Learn about Pillar Two's impact on finance department and GloBE income calculation

GloBE Rules Implementation

Update on the worldwide implementation of Pillar Two GloBE rules

Update on the worldwide implementation of Pillar Two GloBE rules

Administrative Guidance

Analysis of February 2 Pillar Two administrative guidance on GloBE rules

Analysis of February 2 Pillar Two administrative guidance on GloBE rules

Select Pillar Two developments from KPMG TaxNewsFlash

March 16, 2023 | OECD: Public consultation meeting on implementation under Pillar Two
February 16, 2023 | OECD: Comments on public consultation documents on implementation under Pillar Two

TaxNewsFlash-BEPS | Access all alerts

KPMG TaxWatch webcasts

KPMG TaxRadio podcasts

International Tax Team videos

How KPMG can help

KPMG BEPS 2.0 Model: Assessing the Impact on Your Organization
International Tax professionals from across the global network of KPMG International firms can help clients understand, communicate, and evaluate appropriate actions in light of the BEPS 2.0 initiative. Using the KPMG BEPS 2.0 Model, we can assist in analyzing how the proposals may affect your organization and give you the insights you need for effective tax planning.

 

 

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