Pillar Two

[bt_bb_section layout=”boxed_1200″ lazy_load=”no” show_boxed_content=”no” allow_content_outside=”no” top_spacing=”large” bottom_spacing=”large” full_screen=”” vertical_align=”top” color_scheme=”” background_color=”” background_image=”15665″ background_overlay=”” background_position=”” background_size=”” top_section_coverage_image=”” bottom_section_coverage_image=”” parallax=”” parallax_offset=”” background_video_yt=”” yt_video_settings=”” background_video_mp4=”” background_video_ogg=”” background_video_webm=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=”” bb_version=”4.5.6″][bt_bb_row][bt_bb_column lazy_load=”yes” highlight=”no” align_to_edge_column=”no” width=”1/2″][bt_bb_headline font_subset=”latin,latin-ext” superheadline=”Services” headline=”Pillar Two” subheadline=”” html_tag=”h1″ size=”large,;,,;,,;,,;,,;,” align=”inherit,;,,;,,;,,;,,;,” dash=”none” color_scheme=”” color=”rgb(10,10,10)” font=”inherit” font_size=”” font_weight=”” url=”” target=”_self” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=”” supertitle_position=”outside” animation=”no_animation” superheadline_font_weight=”” subheadline_font_weight=”” text_transform=”” superheadline_text_transform=”” subheadline_text_transform=”default” bb_version=”4.5.6″][/bt_bb_headline][/bt_bb_column][bt_bb_column lazy_load=”yes” highlight=”no” align_to_edge_column=”no” width=”1/2″][/bt_bb_column][/bt_bb_row][/bt_bb_section][bt_bb_section layout=”boxed_1200″ lazy_load=”no” show_boxed_content=”no” allow_content_outside=”no” top_spacing=”medium” bottom_spacing=”medium” full_screen=”” vertical_align=”middle” color_scheme=”” background_color=”rgb(255,255,255)” background_image=”” background_overlay=”” background_position=”” background_size=”” top_section_coverage_image=”” bottom_section_coverage_image=”” parallax=”” parallax_offset=”” background_video_yt=”” yt_video_settings=”” background_video_mp4=”” background_video_ogg=”” background_video_webm=”” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=”” animation=”no_animation” bb_version=”4.5.6″][bt_bb_row column_gap=”large” row_width=”default” color_scheme=”” background_color=”rgb(255,255,255)” opacity=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=”” bb_version=”4.5.6″][bt_bb_column width=”1/2″ align=”left” vertical_align=”middle” animation=”no_animation” padding=”normal” background_image=”” inner_background_image=”” lazy_load=”yes” background_color=”” inner_background_color=”” opacity=”” background_position=”” background_size=”” inner_background_position=”” inner_background_size=”” highlight=”no” align_to_edge_column=”no” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=”” bb_version=”4.5.6″][bt_bb_headline supertitle_position=”outside” font_subset=”latin,latin-ext” superheadline=”Navigating Pillar Two – Webinar Series” headline=”Navigating Pillar Two – Webinar Series” subheadline=”” html_tag=”h2″ size=”normal,;,,;,,;,,;,,;,” align=”inherit,;,,;,,;,,;,,;,” dash=”none” color_scheme=”” color=”rgb(10,0,0)” font=”inherit” font_size=”” font_weight=”” superheadline_font_weight=”” subheadline_font_weight=”” url=”” target=”_self” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=”” text_transform=”” superheadline_text_transform=”” subheadline_text_transform=”default” bb_version=”4.5.6″][/bt_bb_headline][bt_bb_separator top_spacing=”small” bottom_spacing=”small” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_text responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”text” el_class=”” el_style=””]

Get a comprehensive overview of the Pillar Two initiative and its implications for MNE’s, and explore the recent developments and adoption status of Pillar Two in different jurisdictions.

Access a copy of our webinar recordings below.

[/bt_bb_text][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_button text=”Pillar Two Webinar (Part I)” icon=”” icon_position=”left” url=”https://tpa.badgedealers.com/2023/09/14/webinar-series-navigating-pillar-two-its-implications-for-tax-accounting/” target=”_self” align=”inherit” size=”small” color_scheme=”Black” style=”outline” shape=”rounded” width=”inline” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=”” bb_version=”4.5.6″][/bt_bb_button][bt_bb_button text=”Pillar Two Webinar (Part II) ” icon=”” icon_position=”left” url=”https://tpa.badgedealers.com/2023/10/03/webinar-series-navigating-pillar-two-pillar-twos-impact-on-business-models-and-data-management-solutions/” target=”_self” align=”inherit” size=”small” color_scheme=”Black” style=”outline” shape=”rounded” width=”inline” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=”” bb_version=”4.5.6″][/bt_bb_button][/bt_bb_column][bt_bb_column width=”1/2″ align=”left” vertical_align=”middle” animation=”no_animation” padding=”normal” background_image=”” inner_background_image=”” lazy_load=”yes” background_color=”” inner_background_color=”” opacity=”” background_position=”” background_size=”” inner_background_position=”” inner_background_size=”” highlight=”no” align_to_edge_column=”no” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=”” bb_version=”4.5.6″][bt_bb_image lazy_load=”no” bb_version=”4.5.6″ image=”16254″ size=”full” image_height=”” shape=”soft-rounded” align=”inherit,;,,;,,;,,;,,;,” caption=”” url=”” target=”_self” hover_style=”simple” content_display=”always” content_background_color=”” content_background_opacity=”” content_align=”middle” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_image][/bt_bb_column][/bt_bb_row][bt_bb_row][bt_bb_column lazy_load=”yes” highlight=”no” align_to_edge_column=”no” width=”1/1″][bt_bb_separator top_spacing=”medium,;,,;,,;,,;,,;,” bottom_spacing=”medium,;,,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=”” bb_version=”4.5.6″][/bt_bb_separator][/bt_bb_column][/bt_bb_row][/bt_bb_section][bt_bb_section layout=”boxed_1200″ lazy_load=”yes” show_boxed_content=”no” allow_content_outside=”no” top_spacing=”medium” bottom_spacing=”large” full_screen=”” vertical_align=”top” color_scheme=”” background_color=”” background_image=”” background_overlay=”” background_position=”” background_size=”” top_section_coverage_image=”” bottom_section_coverage_image=”” parallax=”” parallax_offset=”” background_video_yt=”” yt_video_settings=”” background_video_mp4=”” background_video_ogg=”” background_video_webm=”” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=”” animation=”no_animation” bt_bb_toggled=”false”][bt_bb_row][bt_bb_column lazy_load=”yes” highlight=”no” width=”1/1″ align=”left” vertical_align=”top” animation=”fade_in” padding=”normal” background_image=”” inner_background_image=”” background_color=”” inner_background_color=”” opacity=”” background_position=”” background_size=”” inner_background_position=”” inner_background_size=”” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=”” align_to_edge_column=”no”][bt_bb_row_inner][bt_bb_column_inner width=”1/1″ align=”left” padding=”normal” vertical_align=”top” animation=”no_animation” background_image=”” inner_background_image=”” lazy_load=”yes” background_color=”” inner_background_color=”” opacity=”” background_position=”” background_size=”” inner_background_position=”” inner_background_size=”” highlight=”no” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=””][bt_bb_text]

[/bt_bb_text][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”normal,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_text]

[/bt_bb_text][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”normal,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_headline supertitle_position=”outside” font_subset=”latin,latin-ext” superheadline=”” headline=”Evaluating and improving the tax accounting & data consolidation process” subheadline=”” html_tag=”h1″ size=”small,;,,;,,;,,;,” align=”inherit,;,,;,,;,,;,” dash=”none” color_scheme=”” color=”rgb(24,42,163)” font=”inherit” font_size=”” font_weight=”” superheadline_font_weight=”” subheadline_font_weight=”” url=”” target=”_self” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_headline][bt_bb_separator top_spacing=”extra_small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_text]

Primarily, Pillar Two requires a solid tax accounting process for the provision of data used in the calculation of the ETR under the GloBE rules. This process includes locating the required data and performing a GAP analysis to identify missing data points.

MNEs also need to streamline their data collection & processing, enhance the quality of the data, and reclassify the data where necessary.

[/bt_bb_text][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”normal,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_headline supertitle_position=”outside” font_subset=”latin,latin-ext” superheadline=”” headline=”Using the right model for calculating the Pillar Two top-up tax” subheadline=”” html_tag=”h1″ size=”small,;,,;,,;,,;,” align=”inherit,;,,;,,;,,;,” dash=”none” color_scheme=”” color=”rgb(24,42,163)” font=”inherit” font_size=”” font_weight=”” superheadline_font_weight=”” subheadline_font_weight=”” url=”” target=”_self” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_headline][bt_bb_separator top_spacing=”extra_small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_text]

By using the data in a financial model derived from the GloBE rules, we are able to calculate the Covered Tax and GloBE income.

Subsequently, this helps us determine the final ETR impact and, therefore, top-up tax within the group on a jurisdictional basis.

[/bt_bb_text][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”normal,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_headline supertitle_position=”outside” font_subset=”latin,latin-ext” superheadline=”” headline=”Considering the impacts of Pillar Two” subheadline=”” html_tag=”h1″ size=”small,;,,;,,;,,;,” align=”inherit,;,,;,,;,,;,” dash=”none” color_scheme=”” color=”rgb(24,42,163)” font=”inherit” font_size=”” font_weight=”” superheadline_font_weight=”” subheadline_font_weight=”” url=”” target=”_self” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_headline][bt_bb_separator top_spacing=”extra_small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_text]

By running what-if scenarios, we can help MNEs consider the impacts of Pillar Two and factor those forecasts into their business planning for the future. This also helps us optimize the ETR.

[/bt_bb_text][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_text]

Our specialists can advise your business and help you understand the implications of the new Pillar Two GloBE Rules for an adequate preparation before the rules take effect.

[/bt_bb_text][/bt_bb_column_inner][/bt_bb_row_inner][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”normal,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_row_inner column_gap=”” row_width=”default” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][bt_bb_column_inner width=”1/1″ align=”left” padding=”normal” vertical_align=”top” animation=”no_animation” background_image=”” inner_background_image=”” lazy_load=”yes” background_color=”” inner_background_color=”” opacity=”” background_position=”” background_size=”” inner_background_position=”” inner_background_size=”” highlight=”no” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=””][bt_bb_button text=”Let’s talk” icon=”” icon_position=”left” url=”https://tpa.badgedealers.com/contact/partnerships/” target=”_self” align=”inherit” size=”normal” color_scheme=”White/Vibrant Blue” style=”filled” shape=”rounded” width=”inline” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_button][/bt_bb_column_inner][/bt_bb_row_inner][bt_bb_separator top_spacing=”medium,;,,;,,;,,;,” bottom_spacing=”medium,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=”color: black”][/bt_bb_separator][/bt_bb_column][/bt_bb_row][bt_bb_row column_gap=”” row_width=”default” color_scheme=”” background_color=”” opacity=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_row][bt_bb_row][bt_bb_column lazy_load=”yes” highlight=”no” align_to_edge_column=”no” width=”1/3″ align=”center” vertical_align=”top” animation=”no_animation” padding=”normal” background_image=”” inner_background_image=”” background_color=”” inner_background_color=”” opacity=”” background_position=”” background_size=”” inner_background_position=”” inner_background_size=”” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=””][bt_bb_image lazy_load=”yes” image=”12341″ size=”full” image_height=”” shape=”square” align=”inherit,;,,;,,;,,;,” caption=”” url=”https://tpa.badgedealers.com/request-for-proposal/” target=”_self” hover_style=”simple” content_display=”always” content_background_color=”” content_background_opacity=”” content_align=”middle” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_image][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_headline supertitle_position=”outside” font_subset=”latin,latin-ext” superheadline=”” headline=”Submit an RFP” subheadline=”Tell us what you’re looking for” html_tag=”h3″ size=”medium,;,,;,,;,,;,” align=”inherit,;,,;,,;,,;,” dash=”none” color_scheme=”” color=”rgb(82,83,84)” font=”inherit” font_size=”” font_weight=”” superheadline_font_weight=”” subheadline_font_weight=”” url=”https://tpa.badgedealers.com/request-for-proposal/” target=”_self” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”header” el_class=”” el_style=””][/bt_bb_headline][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][/bt_bb_column][bt_bb_column lazy_load=”yes” highlight=”no” align_to_edge_column=”no” width=”1/3″ align=”center” vertical_align=”top” animation=”no_animation” padding=”normal” background_image=”” inner_background_image=”” background_color=”” inner_background_color=”” opacity=”” background_position=”” background_size=”” inner_background_position=”” inner_background_size=”” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=””][bt_bb_image lazy_load=”yes” image=”12340″ size=”full” image_height=”” shape=”square” align=”inherit,;,,;,,;,,;,” caption=”” url=”https://tpa.badgedealers.com/training/” target=”_self” hover_style=”simple” content_display=”always” content_background_color=”” content_background_opacity=”” content_align=”middle” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_image][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_headline supertitle_position=”outside” font_subset=”latin,latin-ext” superheadline=”” headline=”Get trained” subheadline=”Widen your skill set with our variety of e-courses” html_tag=”h3″ size=”medium,;,,;,,;,,;,” align=”inherit,;,,;,,;,,;,” dash=”none” color_scheme=”” color=”rgb(82,83,84)” font=”inherit” font_size=”” font_weight=”” superheadline_font_weight=”” subheadline_font_weight=”” url=”https://tpa.badgedealers.com/training/” target=”_self” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”header” el_class=”” el_style=””][/bt_bb_headline][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][/bt_bb_column][bt_bb_column lazy_load=”yes” highlight=”no” align_to_edge_column=”no” width=”1/3″ align=”center” vertical_align=”top” animation=”no_animation” padding=”normal” background_image=”” inner_background_image=”” background_color=”” inner_background_color=”” opacity=”” background_position=”” background_size=”” inner_background_position=”” inner_background_size=”” responsive=”” publish_datetime=”” expiry_datetime=”” el_id=”” el_class=”” el_style=””][bt_bb_image lazy_load=”yes” image=”12342″ size=”full” image_height=”” shape=”square” align=”inherit,;,,;,,;,,;,” caption=”” url=”https://tpa.badgedealers.com/demo-process-technology-suite/” target=”_self” hover_style=”simple” content_display=”always” content_background_color=”” content_background_opacity=”” content_align=”middle” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_image][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][bt_bb_headline supertitle_position=”outside” font_subset=”latin,latin-ext” superheadline=”” headline=”Plan a Demo” subheadline=”On our various software solutions” html_tag=”h3″ size=”medium,;,,;,,;,,;,” align=”inherit,;,,;,,;,,;,” dash=”none” color_scheme=”” color=”rgb(82,83,84)” font=”inherit” font_size=”” font_weight=”” superheadline_font_weight=”” subheadline_font_weight=”” url=”https://tpa.badgedealers.com/demo-process-technology-suite/” target=”_self” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”header” el_class=”” el_style=””][/bt_bb_headline][bt_bb_separator top_spacing=”small,;,,;,,;,,;,” bottom_spacing=”small,;,,;,,;,,;,” border_style=”none” border_width=”” responsive=”” publish_datetime=”” expiry_datetime=”” animation=”no_animation” el_id=”” el_class=”” el_style=””][/bt_bb_separator][/bt_bb_column][/bt_bb_row][/bt_bb_section]