Pillar Two: Global adjustments to accounting and tax provisions

10/05/23 • 23 min

Tax and accounting professionals across the globe are rethinking their accounting and tax provision processes in preparation for Pillar Two. In this new series from Tax News & Views, Deloitte tax leaders and subject-matter specialists will explore the transition to Pillar Two from a global perspective and discuss how multinationals should approach jurisdictional requirements and calculations.

Previous Episode

Pillar Two: A look at global safe harbor qualifications

Qualifying for safe harbors—temporary or permanent—has companies reevaluating standard country-by-country reporting data and local reporting standards across jurisdictions. In part 2 of our global series on Pillar Two, leaders from Deloitte Tax examine the safe harbor guidance that global multinationals need to understand and consider for eligibility.