Module 8 - International Tax Developments and Its Implication on UAE Entity
(Top-up Tax: Pillar 2 - Global Minimum Tax)
12 Hour In-Person Masterclass
Participants in the Top-up Tax: Pillar 2 – Global Minimum Tax (GMT) Masterclass will gain a comprehensive understanding of the OECD Pillar Two framework and its practical application for multinational enterprises. The program covers the Global Anti-Base Erosion (GloBE) Rules, computation methodologies, compliance requirements, and reporting obligations. Participants will also learn how to calculate Pillar Two Income or Loss, Adjusted Covered Taxes, Effective Tax Rate (ETR), and Top-up Tax while understanding the impact of corporate restructurings, holding structures, and transitional provisions.
Course Highlights
Duration: 12 Hours
Dates: 26 July 2026 & 2 August 2026 (2 Sunday)
Timings: 10:00 AM – 5:00 PM
Trainer: CA Satya Bharat Damaraju
Mode: In-Person
Note: No Certificate, Parking and Food are Available.
Course Outline
Module 1 - Scope & Exclusions
Module 2 – Charging Provisions
Module 3 - Computation of Pillar Two Income or Loss
Module 4 - Computation of Adjusted Covered Taxes
Module 5 - Computation of Effective Tax Rate (ETR) & Top-up Tax
Module 6 - Corporate Restructurings & Holding Structures
Module 7 - Tax Neutrality & Distribution Regimes
Module 8 – Filing of Top-up Tax Return (OECD Model Return) & Safe Harbours
Module 9 - Transitional Rules & Other Key Topics
Who is it Designed For?
- Tax Professionals
- Corporate Tax Managers
- Finance Directors and CFOs
- Multinational Enterprise (MNE) Finance Teams
- Transfer Pricing Professionals
- Chartered Accountants
- Auditors
- Tax Consultants and Advisors
- Corporate Finance Professionals
- Business Owners of Multinational Groups
- Compliance and Reporting Teams
- Legal and Regulatory Professionals
By the end of this masterclass, participants will be equipped with the technical knowledge and practical skills required to understand, compute, and comply with the OECD Pillar Two Global Minimum Tax framework. They will be able to confidently assess applicability, perform GloBE calculations, determine Effective Tax Rates and Top-up Tax, navigate filing requirements, and support multinational organizations in meeting evolving international tax compliance obligations.
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