Many jurisdictions around the world are moving forward with enacting legislation that implements the Pillar Two global anti-base erosion rules proposed by the Organization for Economic Co-operation and Development (OECD). The key objective of the Pillar Two rules is to impose a global minimum tax of 15 percent that helps prevent multinational companies from escaping taxation by shifting profits to low-tax jurisdictions. Under the new Pillar Two minimum tax regime, companies now face new complex tax reporting requirements. Many multinational enterprises (MNEs) impacted by Pillar Two have already started preparing for these new reporting requirements.
Pillar Two compliance focus areas
Navigating Pillar Two compliance requires a thorough approach that encompasses various key considerations. Key compliance and reporting considerations include:Â
ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø approach to Pillar Two compliance

Pillar Two compliance—navigating the complexity
How ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø can help
ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø offers a thorough and tailored approach to assist companies with meeting their Pillar Two compliance requirements. Our balanced delivery model, managed service solution, and three-tier delivery model offer efficient and effective compliance processes. ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø technology solutions, including the KBAT and ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø Digital Gateway platform, provide centralized data management, real-time visibility, and audit-ready reporting. Our far-reaching ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø global organization and extensive experience with global tax compliance makes ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø firms well-equipped to support multinational companies in navigating the complexities of Pillar Two compliance.
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Christian Athanasoulas
Tax Practice Leader â€� Services, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø LLP, and Global Head of International Tax and M&A Tax,
ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø International
Sean Bloodwell
Head of Global Compliance Management Services, ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø International; and Partner,
ÀÖÓ㣨Leyu£©ÌåÓý¹ÙÍø in the U.S.
- Christian Athanasoulas
- Sean Bloodwell
- Ms Janette Wilkinson
- Lachlan Wolfers
- Jay Ayrton