Pillar Two – The Global QDMTT Puzzle

Webinar

 

Date: Monday, 8 July 2024 at 05:00 PM CEST

As more countries adopt local Pillar Two legislation, the introduction of a Qualified Domestic Minimum Top-Up Tax (QDMTT) is included in almost all local laws. Recognizing the significance and complexities surrounding QDMTT, and in order to be at the forefront of these changes, WTS Global is providing this Pillar Two Webinar.  

This is a quite complex subject since the OECD - to a certain degree - allows the countries to deviate from the Model Rules when they design their QDMTTs. MNE Groups are, therefore, struggling to get an overview of local special rules. Furthermore, the application of the so-called QDMTT Safe Harbour is a crucial question and, unfortunately, these Safe Harbour rules are again very complex. 

The urgency of this topic stems from the complexity of the ruleset combined with income assessment based on various applicable financial accounting standards. Moreover, different accounting standards may be applied on different levels, underscoring the importance of assessing QDMTT implementation. 
Our top-notch tax specialists Gabriele Rautenstrauch, Daniel Blöchle, Lars Behrendt and Laurent Leclercq will share their critical insights on the topic. In addition, they will share practical experience highlighting how MNE Groups deal with the global QDMTT puzzle in their Pillar Two compliance projects also from a procedural point of view. 

 

Speakers

Gabriele Rautenstrauch, Daniel Blöchle & Lars Behrendt , WTS, WTS Global in Germany

Laurent Leclercq, FIDAL, WTS Global in France

 

Please register here: