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Roadmap for a Pillar Two Impact Assessment

MNEs within the scope of Pillar Two are well advised to carry out a Pillar Two Impact Assessment. We look at the key reasons for this in this article, but in essence the benefits are it allows MNE groups to:
 
 
Whilst there is flexibility as to how an impact assessment is undertaken and the level of detail required, the general approach will be to determine the jurisdictional effective tax rate (ETR) based on the Pillar Two GloBE rules in order to initially determine the extent of any potential top-up tax liabilities. As part of this process, additional data points and potential systems/process changes will be identified. 
 
Pillar Two Impact Assessment – Starting Point

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