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BEPS Pillar Two: managing FY24 compliance
In this webcast, panelists provide practical guidance on managing upcoming Pillar Two compliance obligations and continue analysis of the side-by-side package.
Large calendar year-end multinational enterprise (MNE) groups operating in one or more jurisdictions where Base Erosion and Profit Sharing (BEPS) (pdf) is enacted may have significant and onerous compliance obligations beginning in June 2026 — and in some cases earlier. These obligations exist regardless of where the ultimate parent entity is located and whether or not any tax payment is due. In this webcast, the EY team of panelists will take an in-depth and practical walk-through of the local Pillar Two compliance obligations, examine the main operating models and highlight some of the expected challenges.
The panel will also return to discuss several key questions that have come up in relation to the side-by-side package.
Topics discussed include:
- Main elements of the GloBE Information Return (GIR)
- Information exchange and the GIR Notification
- Variations in local filing returns
- Compliance operating mode
- Further examination of the side-by-side package