Event Description
With G20/OECD Inclusive Framework agreeing on Pillar Two, various countries have started the process of implementing Model Rules in domestic legislation. Pillar Two's income inclusion rule will take effect in the first countries as from 1 January 2024.
In the light of upcoming changes, TEI is hosting a series of webcasts to discuss together with invited speakers from Deloitte the key aspects of Pillar Two from practical point of view.
If you are interested in joining, please use this registration link.
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DATES |
Topic |
Key discussion points |
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#1 |
April 25 16.30 - 18.00 (CET) |
GloBE Income and Covered Taxes |
· Stages of Pillar Two calculation · Deferred Tax Assets and Liabilities, Qualified Refundable Tax Credits · IFRS, local GAAP |
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#2 |
May 9 16.30 - 18.00 (CET) |
ETR and Charging Mechanisms |
· Carve outs · Domestic tax, Main and backstop rules · Post filing adjustments |
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#3 |
May 16 16.30 - 18.00 (CET) |
Internal reorganizations and External reorganizations |
· M&A transactions · Transfer of assets/liabilities · Special regimes and elections · JVs / Multiparented Groups, Flow-throughs |
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#4 |
May 23 16.30 - 18.00 (CET) |
Transition Rules and Compliance
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· Temporary Safe Harbor Rules and the differences between the ETR under Globe and CBCR · Set of books and timeline · Tax attributes · Filling obligations / GloBE Information Request |
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#5 |
To be determined |
Capita selecta |
Based on the questions from previous sessions, if something was not covered |
Speaker biographies
Godfried Schutz, Partner, Deloitte The Netherlands, International Tax
· Godfried is a partner in International Tax team, where he co-leads the Netherlands BEPS/Pillar 2 focus group. He has over 20 years of experience in advising multinational corporations and private equity funds in establishing and structuring their international operations in the Netherlands, or in investing through the Netherlands into other jurisdictions. His focus is predominantly on the European and the Northern American market (United States & Canada). Godfried spent 9 years working in the Deloitte New York office on the Netherlands ICE desk.
Sander Kloosterhof, Partner, Deloitte The Netherlands, Tax Compliance & Reporting
Sander is a tax partner at Deloitte's with a focus on tax accounting and tax risk management. He also functions as (lead) tax accounting partner on large audit engagements. Sander has over 35 years of experience in (international) tax advising and over 15 years in tax accounting under IFRS and US GAAP. Apart from his work in relation to tax accounting and tax risk management, Sander is also still involved in the tax technical side of the business. In his role as chair of the Tax Opinion Commission he is involved in all high-end tax opinion work.
Previous sessions slides
Session 1 - GloBE Income and Covered Taxes - 25 April 2023
Session 2 - ETR and Charging Mechanisms - 09 May 2023
Session 3 - Internal and External Organisations - 16 May 2023
Session 4 - Transition Rules and Compliance - 23 May 2023