Looking for a holiday read? As you head into 2024, make sure you’ve read this PwC featured content to help you better understand the complex Pillar Two technical issues released from recent OECD guidance and stay on the Pillar Two Nice List!
Thought Leadership
Pillar Two Guide for EMEA MNEs
A step-by-step plan
Pillar Two Country Tracker
Check the status of implementation in different countries.
Pillar Two Data Input Catalog
Key readiness requirements for calculation.
Technical Guides
Differences between the Transitional CbCR Safe Harbor and Pillar Two
A comparison table summarizing the primary differences.
Info Sheet - Adjustments to GloBE Income and Covered Taxes
Illustrative process of GloBE calculation and various adjustments.
Pillar Two Elections
When and how to make the election, the length of the election, and the impact on MNEs.
Pillar Two Entity Classification Flowcharts
Roadmap showing what entities qualify as a CE for purposes of applying the GloBE rules.
Blogs
Readiness: What’s your data strategy?
Countdown to Pillar Two: Have you completed these key actions?
Tools
Simplify modeling, provision, and compliance with the Pillar Two Engine, a centralized, cloud-based calculation engine built on graph technology.
Podcasts
Tune in to Pillar Two episodes in the Cross- Border Tax Talks podcast to hear about the latest insights from our PwC specialistsaround the globe.
Contact us
Dominik Birrer
Christa Elsaesser
Rolf Röllin
Gil Walser
Katya Federspiel Alig
Jochen Richner
Managing Director, Integrated Compliance & Reporting Technology Leader, PwC Switzerland
+41 58 792 57 55
Reto Inauen
Managing Director Tax, Accounting & International Tax Services, PwC Switzerland
+41 58 792 4216
David McDonald
Thibaut De Haller
