Report: Pillar Two Systems Implementation for MNEs
In this report we take a systems-based approach to the Pillar Two GloBE rules and look at the impact on MNEs ERP and data gathering systems and the approach to undertaking a tax data mapping exercise.
Report: Pillar Two Systems Implementation for MNEs
In this report we take a systems-based approach to the Pillar Two GloBE rules and look at the impact on MNEs ERP and data gathering systems and the approach to undertaking a tax data mapping exercise.
Key Risks for MNEs Operating in Israel after Pillar Two
Israel’s incentive regime offers significant tax incentives. In this article we assess the impact this may have on MNEs post Pillar Two.
A Pillar Two Review of Singapore’s Tax System
In this article, we look at Singapore’s tax system and some of the key drivers of low ETRs for Pillar 2, including other factors that can temper any reduction.
Key Takeaways From the Dutch Draft Pillar Two Legislation
On October 24, 2022, the Dutch Government released a consultation, including draft legislation, on the Pillar Two GloBE rules. See the key takeaways.
Global R&D Interactive Map
Our Interactive Global R&D Map analyses key international R&D tax regimes to consider their treatment for Pillar Two purposes.
Pillar Two Developments Tracker
Our OECD Pillar Two Tracker covers the latest developments at the OECD, EU and in domestic jurisdictions to keep you up-to-date with the implementation of Pillar Two.
The Use of Corporate Income Tax Incentives to Attract FDI After Pillar Two
In this analysis we look at the key corporate tax incentives and assess their potential FDI impact taking into account the Pillar Two GloBE Rules.
The Use of Corporate Income Tax Incentives to Attract FDI After Pillar Two
In this analysis we look at the key corporate tax incentives and assess their potential FDI impact taking into account the Pillar Two GloBE Rules.
Why MNEs Should Reassess SPVs in Light of Pillar Two
The nature of the Pillar Two GloBE Rules means that in some cases, SPVs can lead to top-up tax that would not occur if a subsidiary was directly held.
