Global relations and development
Training on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy
Back to Global Relations Programme
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.
|
Live Training |
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.
Virtual workshop
A 3-day virtual course where the experts explain the different concepts for 3-4 hours each day.
Live webinar
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.
In-person event
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.
Self-Paced Training |
E-Learning module
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
Recorded webinars
Recordings of live webinars/virtual classes and ad hoc presentations introducing the fundamentals of the Two-Pillar Solution.
|
E-LEARNING MODULES |
|
|
Pillar Two |
|
|
Pillar Two: GloBE rules (Register) |
EN |
|
RECORDED WEBINARS |
|
|
Pillar One |
|
|
Overview of the Pillar One building blocks |
EN/ES/FR/ARA |
| 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 |
| Pillar Two | |
| 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 |
Training capsules are short videos of 3-15 minutes on specific topics to introduce relevant concepts of the Two-Pillar Solution.
Now Available
| Background of the Two-Pillar Solution | EN |
Contact us
If you have any questions about our Two-Pillar Solution Trainings, please contact us at: [email protected]
Related Documents