Checkpoint Learning

Course Detail

Pillar Two - A Primer  

CATEGORY: Taxation
COURSE ID: CLPILL, VERSION 1.00
(31)
  Online & Mobile
2 CPE Credits
Level: Basic

This course provides an overview discussion of the Pillar Two Model Rules issued by the OECD (Organization for Economic Co-operation and Development) for implementing a 15% global minimum tax. The chapters cover the background associated with the OECD's Base Erosion and Profit Shifting initiatives as well as a discussion of the Pillar Two parameters involving covered taxes, Global Anti-Base Erosion Proposal (GloBE) income, basic Pillar Two principles, the income inclusion rule, the qualifying domestic minimum top-up tax, the undertaxed payments rule, the challenges presented by implementing legislation, the parameters of the transitional safe harbor, etc.

This basic-level course is most beneficial to professionals new to international tax and the OECD Pillar Two Framework who may be at the staff or entry level in an organization but also for a seasoned professional with limited exposure to this topic but who needs to start developing an awareness of the issues.

Add to Cart         Preview
/

Accreditation Information

Learning objectives

Course outline

Requirements