This session provides a foundational overview of the Pillar Two framework, including the IIR, UTPR, and QDMTT mechanisms. Attendees will gain insight into the global implementation landscape, challenges in harmonization, and recent administrative developments, including the OECD’s role and associated trade implications.
Learning Outcomes:
- Summarize the core components of the Pillar Two system and their interactions.
- Identify key divergences in global implementation and implications for multinational enterprises (MNEs).
- Explain the role of administrative guidance and tariff considerations in the Pillar Two landscape.
Who Should Attend:
In-house tax professionals involved in OECD Pillar Two compliance, planning, or policy for their employer.
Instructor(s):
Quyen Huynh, Principal, International Tax, KPMG
Marcus Heyland, Principal, Washington National Tax, KPMG
Kevin Brogan, Principal, International Tax, KPMG
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 1.5 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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