Pillar 2 Archives - TaxModel, a Tax Systems Company

Navigating Pillar 2: Disclosure Requirements for MNEs for 2023

As we approach the financial year-end in 2023, multinational corporations (“MNEs”) must prepare a disclosure related to Pillar 2 as outlined by the IAS Board. Be ready to present something…

TaxModelDecember 4, 2023

Blog Pillar 2

A comprehensive guide to IFRS/IAS12 reporting over FY23

The core principles of the international tax landscape are rapidly changing. Pillar 2 introduces the first harmonization of direct taxes globally. It brings a broad and complex set of new…

TaxModelOctober 5, 2023

Blog Pillar 2 Tax Accounting

Pillar 2 Elections Explained: Election to Spread Capital Gains

Pillar 2 elections explained In this blog series we explain the Pillar 2 elections as prescribed in Global Anti-Base Erosion Model Rules (Pillar Two) Pillar 2 election to spread capital…

Hank MoonenApril 19, 2023

Blog Pillar 2 Tax Accounting

Pillar 2 Elections Explained: Realization Method instead of Fair Value Method

Pillar 2 elections explained In this blog series we explain the Pillar 2 elections as prescribed in Global Anti-Base Erosion Model Rules (Pillar Two) Realization Method instead of Fair Value…

Hank MoonenApril 11, 2023

Blog Pillar 2 Tax Accounting

How does CbCR impact Pillar 2 compliance?

CbCR data will have an impact on the Pillar 2 safe harbour provisions. It will begin to form the core of Pillar 2 compliance. What are the Pillar 2 safe…

Hank MoonenApril 10, 2023

Blog Pillar 2 Tax Accounting

Pillar 2 Elections Explained: The Stock-based Compensation Election

Pillar 2 elections explained In this blog series we explain the computation of GloBE Income or Loss as prescribed in Global Anti-Base Erosion Model Rules (Pillar Two) Pillar 2 stock-based…

Hank MoonenApril 6, 2023

Blog Pillar 2

The 6 unprecedented effects of Pillar 2 on the international tax landscape

In a major step forward on 8 October 2021, over 135 Inclusive Framework members, representing more than 95% of global GDP, joined a two-pillar solution to reform international tax rules…

Hank MoonenFebruary 27, 2023

Blog Pillar 2

Pillar 2 : The changing international tax landscape

The ground-breaking Pillar Two global minimum tax agreement is here and is set to change how taxes are dealt with internationally. 137 countries in the G20/OECD Inclusive Framework on BEPS…

TaxModelFebruary 7, 2023

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Pillar 2

Navigating Pillar 2: Disclosure Requirements for MNEs for 2023

A comprehensive guide to IFRS/IAS12 reporting over FY23

Pillar 2 Elections Explained: Election to Spread Capital Gains

Pillar 2 Elections Explained: Realization Method instead of Fair Value Method

How does CbCR impact Pillar 2 compliance?

Pillar 2 Elections Explained: The Stock-based Compensation Election

The 6 unprecedented effects of Pillar 2 on the international tax landscape

Pillar 2 : The changing international tax landscape

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