Global Minimum Tax – Strategy and Practice (from planning to accounting)
Global Tax Masterclass
PwC's Academy has prepared a series of 3 online workshops to help you get familiar with the most important guidances of GloBE Pillar2 required for proper implementation.
- Module 1: Deferred Tax
Module 2: Pillar 2 – Global Minimum Tax
Module 3: Advanced Pillar 2
The modules are independent of each other and can be attended separately.
Are you ready to apply Pillar II rules?
In 2021, the OECD introduced the model rules for global minimum taxation (GloBE or Pillar II) aiming to tackle harmful competition regarding income taxes among countries by requiring that on jurisdictional level each multinational enterprise pay at least 15% tax on their respective income.
Such rules introduced even more complexities to an anyway complicated area. The rules may not be simple on their own as new sets of data need to be generated to be able to calculate their GloBE ETR. Besides, somebody who works with Pillar II also has to monitor the available elections, the ever-growing number of administrative guidance, new rules and their local implementations to be in the forefront of managing GloBE and be able to identify risks or opportunities in forthcoming transactions.
Who is it suitable for?
The GloBE rules require the close cooperation of - among others - accounting and tax experts to be able to meet the requirements of Pillar II. So be in a chief accountant, tax specialist, consolidation expert or any other role related to finance, this training will be helpful to understand and be able to factor in the impact of the GloBE rules in your work.
Purpose of the training:
The main goal of the training is to provide you with in-depth knowledge of the mechanism and rules of Pillar II as well as provide you with practical insights on possible impacts it may have on your Company.
Global Tax Masterclass Modules:
- 1. Deferred Tax
- 2. Pillar 2 – Global Minimum Tax
- 3. Advanced Pillar 2
1. Deferred Tax
5 November 2025
The GloBE rules heavily apply the notion of deferred taxes. Consequently, to gain a commanding knowledge of Pillar II, participants are needed to familiarise themselves with deferred taxation. During the training, the focus will be on deferred taxation under IFRS.
- Introduction to taxes under IAS 12
- The concept of deferred taxation
- Mechanics of the calculation
- Common temporary differences (e.g., tax losses carried forward, tax credits)
- Exceptions to deferred taxes
Where applicable, we will provide you with insight on certain items that may influence the GloBE calculations.
2. Pillar 2 – Global Minimum Tax
12 November 2025
In the second session we will cover the frames of the GloBE rules in order to be well prepared for the more complex parts of the guidelines.
Understanding the structure of the legislation
Charging mechanisms (which is applicable in which case)
Classification of entities, understanding organization charts from Pillar II point of view
Concept of GloBE Income and Covered taxes and simple adjustments
Impact and rules of the so-called CbCR Safe harbour rules
3. Advanced Pillar 2
19 November 2025
In the third session we will delve into more complex parts of the OECD guidance and cover rules which are complicated and equally relevant to taxpayers
Complex GloBE Income and Covered tax adjusting items (such as Intra-Group Financing Arrangements)
Transitional rules and their impact on prospective GloBE Income and Covered taxes
The role of elections (how do they work and when are they beneficial or detrimental)
Dates:
Module 1 - Deferred Tax: 5 November 2025 (09:00 – 12:15 CET)
Module 2 - Pillar 2 – Global Minimum Tax: 12 November 2025 (09:00 – 12:15 CET)
Module 3 - Advanced Pillar 2: 19 November 2025 (09:00 – 12:15 CET)
Format:
Live online
Language:
English
Price:
Price for the whole programme: EUR 640 (excl. VAT)
Price per one module: EUR 250 (excl. VAT)
For more details please contact us.
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