This two-part session outlines initial compliance obligations under Pillar Two, including completion of the GloBE Information Return (GIR), QDMTT filings, and reporting timelines. The discussion includes technology tools to support ongoing compliance. Building on Part I, this second session focuses on compliance for special entities such as JVs, hybrids, flow-throughs, and minority-owned entities. The session highlights the nuances and reporting complexities for these structures.
Learning Outcomes:
- Describe the primary components and timelines of Pillar Two compliance.
- Complete the GIR using safe harbor provisions effectively.
- Explore digital tools and strategies for managing compliance workflows.
- Identify the types of special entities subject to unique compliance rules under Pillar Two.
- Analyze reporting requirements and compliance strategies for hybrid and flow-through entities.
- Interpret the treatment of complex group structures in the GIR and QDMTT filings.
Who Should Attend:
In-house tax professionals involved in OECD Pillar Two compliance, planning, or policy for their employer.
Instructor(s):
Eric Flueckige, International Tax Partner, Forvis Mazars LLP
Justin Metcalfe, Director, Forvis Mazars, LLP
Ashton Castagna, Director, Forvis Mazars, LLP
General Course Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the full course.
For member pricing, please login to tei.org
This is a digital product. With full paid access, content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit.
This session includes recordings from the 2025 virtual program and the corresponding PowerPoint slides.
Length of Course
This session will take approximately 3.0 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship details.
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