Pillar 2 Archives - TaxModel, a Tax Systems Company

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

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Pillar 2

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

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