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BEPS 2.0: Perspectives, practicalities and preparedness

In this webcast, panelists will discuss BEPS 2.0 Pillar Two and perspectives on how businesses and administrations around the world are responding.

Related topics

On 5 April 2022, EU Finance and Economics Ministers met again to discuss the EU Pillar Two Directive following the ECOFIN meeting on 15 March 2022. For the Directive to be adopted, all 27 Member States must unanimously agree. The 5 April ECOFIN meeting did not result in agreement by all Member States. 

In the meantime, work by the OECD/G20 Inclusive Framework continues with the release of the Commentary on the Pillar Two Model Rules, providing further clarity on the meaning of the Rules and their likely application. 

These important developments are taking BEPS 2.0 Pillar Two closer to reality. As countries deliberate and start to decide on how to implement the GloBE rules, what will this reality look like in practice and how (and when) should businesses prepare?

Topics discussed include:

  • BEPS 2.0 Pillar Two Commentary on the Model Rules
  • Recent discussions of the ECOFIN on the EU implementation of the GloBE rules
  • Interaction between EU minimum taxes and US tax reform
  • How key countries across the world are responding to BEPS 2.0
  • Other upcoming EU tax initiatives


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