Oman’s Tax Regime and Pillar Two
In this article we review Oman’s income tax laws from a Pillar Two perspective to highlight key issues to consider for MNEs with Omani subsidiaries or permanent establishments.
Why MNE Groups Need to Undertake a Pillar 2 Impact Assessment
Undertaking an early Pillar Two Impact Assessment allows MNE groups to identify potential top-up tax, ascertain and implement changes to processes and systems and provides time to consider restructuring to efficiently plan for Pillar Two.
Pillar Two Report: MNE Systems Planning
In this 35-page report we take a systems-based approach to the GloBE rules and look at effective systems implementation to allow the Pillar Two GloBE ETR calculations to be undertaken.
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.
