Module 8 - International Tax Developments and Its Implication on UAE Entity
Top-up Tax: Pillar 2 - Global Minimum Tax
Pre-Recorded Course
Master Pillar 2 with Practical Knowledge & Real-World Insights
The Top-up Tax: Pillar 2 – Global Minimum Tax (GMT) Masterclass is designed to provide finance and tax professionals with a comprehensive understanding of the OECD Pillar Two framework and its practical implications for multinational enterprise (MNE) groups.
The masterclass explores the Global Anti-Base Erosion (GloBE) Rules, scope and applicability, calculation methodologies, Effective Tax Rate (ETR), Top-up Tax, compliance requirements and reporting obligations.
Participants will also gain practical insights into Pillar Two Income or Loss, Adjusted Covered Taxes, corporate restructurings, holding structures, transitional provisions and safe harbours, enabling them to better understand and navigate the evolving international tax landscape.
What Will You Learn?
Understand Pillar Two Applicability
Learn the scope, exclusions and key charging provisions under the OECD Pillar Two framework.
Master GloBE Calculations
Understand how to calculate Pillar Two Income or Loss, Adjusted Covered Taxes, Effective Tax Rate (ETR) and Top-up Tax.
Navigate Corporate Structures
Explore the impact of corporate restructurings, holding structures, tax neutrality and distribution regimes.
Understand Compliance & Reporting
Learn about the Top-up Tax Return, OECD Model Return, filing requirements and Safe Harbours.
Stay Prepared for International Tax Developments
Understand transitional rules and other key developments affecting multinational groups and UAE entities.
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 This Masterclass Designed For?
This masterclass is ideal for professionals involved in international taxation, corporate tax, finance, transfer pricing and compliance, including:
- Tax Professionals
- Corporate Tax Managers
- Finance Directors & CFOs
- Multinational Enterprise (MNE) Finance Teams
- Transfer Pricing Professionals
- Chartered Accountants
- Auditors
- Tax Consultants & Advisors
- Corporate Finance Professionals
- Business Owners of Multinational Groups
- Compliance & Reporting Teams
- Legal & Regulatory Professionals
What Will You Gain?
Technical Knowledge
Develop a strong understanding of the OECD Pillar Two Global Minimum Tax framework and GloBE Rules.
Practical Calculation Skills
Build the ability to understand and work through ETR, Top-up Tax, Adjusted Covered Taxes and GloBE Income/Loss calculations.
Compliance & Reporting Understanding
Gain practical knowledge of filing requirements, OECD Model Return, Safe Harbours and transitional provisions.
Corporate Structure Insights
Understand how restructuring transactions and holding structures can interact with the Pillar Two framework.
International Tax Readiness
Stay prepared for evolving international tax developments and their potential implications for UAE entities and multinational groups.
Practical International Tax Learning
Pillar Two represents a significant development in the international tax environment, particularly for multinational enterprise groups.
This masterclass is designed to help professionals move beyond theoretical concepts and develop a practical understanding of how the Global Minimum Tax framework can impact multinational organizations, UAE entities, tax computations and compliance processes.
By the end of the masterclass, participants will be better equipped to:
- Assess the potential applicability of Pillar Two
- Understand the GloBE calculation framework
- Determine Effective Tax Rates and Top-up Tax
- Understand compliance and filing requirements
- Evaluate relevant corporate restructuring considerations
- Navigate transitional rules and Safe Harbours
- Support organizations in meeting evolving international tax obligations
Stay Ahead. Stay Compliant.
Build your practical understanding of Pillar Two Global Minimum Tax and strengthen your international tax capabilities.
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