As a leading training programme in international taxation, the Global Relations Programme (GRP) is developing capacity-building tools to contribute to the implementation of the Two-Pillar Solution which aims to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.
In addition to organising live trainings, GRP is regularly producing recorded webinars and video capsules covering the fundamentals of the Two-Pillar Solution. To facilitate the exchange of knowledge, GRP is working to provide these training tools in different languages.
The GRP is organising diverse events to ensure tax officials get the information and understanding they need to implement the Two-Pillar Solution. These trainings consist of virtual workshops, live webinar or in-person events.
A 3-day virtual course where the experts explain the different concepts for 3-4 hours each day.
A short informational event of 1-3 hours to go over a specific topic. It can also be a Q&A session where tax officials can engage with experts to get their questions answered.
This type of event takes place in various locations worldwide and is open to a small number of participants to ensure they can all interact with the experts. This event is normally a full week. Please note that the GRP is gradually returning to in-person events, but most events will remain virtual.
A free interactive course that provide participants a solid knowledge base on key topics of the Two-Pillar Solution. An OECD certificate will be provided to those who complete them successfully
Recordings of live webinars/virtual classes and ad hoc presentations introducing the fundamentals of the Two-Pillar Solution.
Pillar Two: GloBE rules (Register)
Overview of the Pillar One building blocks
|Essential Aspects of the Draft Model Rules for Nexus and Revenue Sourcing: Part I||EN|
|Essential Aspects of the Draft Model Rules for Nexus and Revenue Sourcing: Part II||EN|
|Elimination of Double Taxation - Part I||EN|
|Elimination of Double Taxation - Part II||EN|
|Marketing and Distribution Profits Safe Harbour||EN|
|Administration and Tax Certainty Aspects Of Pillar One||EN|
|A Tax Certainty Framework for Amount A||EN|
|Overview of the Pillar Two - Focus on GloBE Rules||EN/ES/FR/ARA|
|Understanding the 5 steps in applying the key provisions of the GloBE Rules|
|The Key Provisions of the GloBE Rules (1) Identifying Constituent Entities within Scope||EN|
|The Key Provisions of the GloBE Rules (2) Computation of GloBE Income or Loss||EN|
|The Key Provisions of the GloBE Rules (3) Adjusted Covered Taxes||EN|
|The Key Provisions of the GloBE Rules (4) How to compute the Effective Tax Rate (ETR) and the Top-up Tax in the GloBE rules (Pillar Two)||EN|
|The Key Provisions of the GloBE Rules (5) Applying the Top-Up Tax under the IIR and UTPR||EN|
|Tax Incentives & GloBE Rules||EN/ES|
|Subject to Tax Rule (STTR) of Pillar Two and Implementation Process||EN|
|Q&A session related to recorded webinar on Pillar 2 on July 22, 2022||EN|
|Q&A session related to recorded webinar on Pillar 2 on April 14, 2023||EN|
|Q&A session related to recorded webinar on Pillar 2 on April 19, 2023||EN|
To view recorded webinars on other topics, please visit the GRP Self-paced Training in Taxation page.
Training capsules are short videos of 3-15 minutes on specific topics to introduce relevant concepts of the Two-Pillar Solution.
|Background of the Two-Pillar Solution||EN|
If you have any questions about our Two-Pillar Solution Trainings, please contact us at: [email protected]