Pillar 2 training

Prerequisites

No prior knowledge is required

Objectives

◗ Analyzing the minimum group taxation requirements under Pillar 2.

◗ Determine the method for calculating the effective tax rate (companies involved, base income for the calculation, etc.).

◗ Identify potential simplifications in the short and medium term.

◗ Assess the organizational and technical impacts on information systems.

Training program

This program is updated in real time to reflect the latest developments.

◗ The beginnings of multinational tax reporting

– The OECD’s various projects and their implications for Europe and France
– Country-by-Country Reporting
– Implementation principles and current developments
✔ EXPLORE | Group discussion: How is CbCR handled within your group?

◗ Tax aspects

– Definition of the group
– Specifics of Pillar 2 definitions vs. scope of consolidation
– Definition of the Effective Tax Rate (ETR) by tax jurisdiction
• Determination of the tax base: what result for which adjustments?
• Determining the taxes to be included in the calculation
– Payment of supplementary tax: who must pay what and where?
✔ EXPLORE | Group discussion: What issues and discussions are currently taking place within your group?
✔ APPLY | Case study: Determining an EIT

◗ Accounting Issues (Key Principles of IFRS and a Focus on IAS 12)

– From Local Standards to IFRS: Converting French Taxable Income (2058) to IFRS-Restated Income and Understanding This Conversion for the Various Tax Jurisdictions of Group Companies
– Deferred Taxes: Principles, Accounting, and Calculation
– What Are the Implications for Monitoring the Minimum Tax?
✔ EXPLORE | Group Discussion: What issues and discussions are currently taking place within your group?

◗ Expected impacts

– Simplifications possible in the short, medium, and long term: How can we improve the effectiveness of reporting?
– Organizational and information system impacts
– Joint initiatives to be planned for the consolidation, tax, and IT teams
✔ EXPLORE | Group discussion: What issues and discussions are currently taking place within your group?

Why choose this course?

The issue of minimum group taxation (Pillar 2) is complex in that it requires collaboration among multidisciplinary teams: accounting/consolidation, tax, and IT. It also requires regularly updating one’s knowledge due to changes in Bofip rules. This training course promotes a shared understanding of the challenges and issues to be addressed in order to improve the relevance and effectiveness of tax reporting on this subject.

Teaching and assessment methods

Before the training: Submit your expectations via your online portal 15 days before the training begins and complete a self-assessment of your skills.

Teaching Methods: A variety of methods to cater to different learning styles, encourage active participation, and reinforce learning through experimentation and practice.

Educational materials: presentation materials, reference materials (summary sheets, tables, etc.), and other resources available in your account.

During the training: a mix of theoretical concepts and examples drawn from real-life cases. Participants are given the opportunity to engage in role-playing exercises. Numerous practical exercises allow participants to demonstrate their mastery of the skills as the training progresses.

Monitoring and evaluation: attendance sheet and certificate of completion. Immediate and post-training evaluations conducted using the LearnEval platform.

Price

1 295 € EXCL. TAX

Testimonials

Pillar 2 training

Jonathan C.
Company
Training

Generalist trainings

Pillar 2 training