Global Tax Reform- Pillar Two

The OECD has released Global Anti-Base Erosion Model Rules on Pillar Two, which was essentially agreed in October 2021 by 137 countries and jurisdictions under the OECD/G20 Inclusive Framework on BEPS. The Pillar Two targets large MNEs so that they pay a minimum tax on the income arising in each jurisdiction where they operate. In the scope of the model rules, a global minimum tax at the rate of 15% is agreed.
Countries are expected to bring the global minimum tax developments into law in 2022 so that it can take effect by 2023. Considering the extremely tight timeframe, we believe it is important for in-house tax managers/directors, policymakers, government officials, tax lawyers/advisers to understand the concept and take necessary actions in time.
The webinar will address the implications of the proposal, including its implementation within the European Union. In the scope of our webinar, the current state and an overview of the details of the agreed aspects of Pillar Two will be discussed by some of the tax professionals of NAZALI Tax & Legal Services. The outline of the webinar is given below:



Managing Partner


Partner (NAZALI Istanbul Office)


Tax Advisor (NAZALI Kiev Office)


Tax Advisor (NAZALI Amsterdam Office)

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