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Latest thinking from Deloitte on Pillar Two

Pillar Two sets out global minimum tax rules to ensure large multinational businesses pay a minimum effective tax rate of 15% on profits in all countries they operate in. Deloitte Ireland, utilising its global network and bespoke solutions, is well equipped to assist in all matters Pillar Two.

View more information on our advisory and reporting services. 

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Latest thinking

Our guide to navigating Pillar Two

James Smyth, Partner, Tax & Legal and Frances Lenihan, Director, Tax & Legal guide you through the complexities of Pillar Two compliance. 
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OCED Pillar Two: Further Guidance

On 17 June 2024, the OECD/G20 Inclusive Framework on BEPS published guidance on Pillar Two global minimum tax rules, agreed by over 140 members of the OECD inclusive framework.
Perspective
7 minute read
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Deloitte Insights

OECD Pillar Two : Consolidated commentary

On 25 April 2024, the OECD/G20 Inclusive Framework on BEPS (“OECD inclusive framework”) published its consolidated commentary to the Pillar Two global minimum tax rules (“Pillar Two”). 
Perspective
8 minute read
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Pillar Two Feedback Statement Response

On 21 August 2023 we responded to “Pillar Two Implementation Second Feedback Statement” (“July consultation”) from the Department of Finance.
Perspective

Pillar Two: OECD updates

Updates on the statement on the components of global tax reform and the subsequent publication of Pillar Two model rules, commentary, safe harbors, and administrative guidance.
Perspective

Budget 2024: Pillar Two

Minister McGrath committed to publish legislation to implement Pillar Two in Ireland for accounting periods commencing on or after 31 December 2023.
Perspective

Pillar One Updates

OECD Pillar One: Amount B report and public consultation
Perspective

Deloitte OECD Pillar One and Pillar Two Modelling

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) recently endorsed the key components of the two-pillar approach to International Tax Law. The agreement has set an ambitious and challenging timeline for both Pillars and whatever the final rules, most global businesses of any scale are likely to be impacted.
Service
5 minute read
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Contact us

Pieter Burger

Pieter Burger

Partner, Tax & Legal
+353 87 636 5869
Louise Kelly

Louise Kelly

Partner, Tax & Legal | Global Trade Strategy and Resilience Lead
+353 87 211 7542
Anthony O'Halloran

Anthony O'Halloran

Partner, Tax & Legal
+353 87 947 8484

Explore Pillar Two

Pillar Two Services

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Useful OECD Documentation

Explore the latest OECD updates

Global Pillar Two Legislative Tracker

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