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Training on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy

 

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As a leading training programme in international taxation, the Global Relations Programme (GRP) is developing capacity-building tools to contribute to the implementation of the Two-Pillar Solution which aims to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.

In addition to organising live trainings, GRP is regularly producing recorded webinars and video capsules covering the fundamentals of the Two-Pillar Solution. To facilitate the exchange of knowledge, GRP is working to provide these training tools in different languages.

 

Live Training

The GRP is organising diverse events to ensure tax officials get the information and understanding they need to implement the Two-Pillar Solution. These trainings consist of virtual workshops, live webinar or in-person events.

Virtual workshop
A 3-day virtual course where the experts explain the different concepts for 3-4 hours each day. 

Live webinar
A short informational event of 1-3 hours to go over a specific topic. It can also be a Q&A session where tax officials can engage with experts to get their questions answered.

In-person event

This type of event takes place in various locations worldwide and is open to a small number of participants to ensure they can all interact with the experts. This event is normally a full week. Please note that the GRP is gradually returning to in-person events, but most events will remain virtual.

 
For the full overview of virtual workshops and live webinars offered in 2023, please refer to our calendar of virtual workshops.
 

 Self-Paced Training

E-Learning module

A free interactive course that provide participants a solid knowledge base on key topics of the Two-Pillar Solution. An OECD certificate will be provided to those who complete them successfully

Recorded webinars

Recordings of live webinars/virtual classes and ad hoc presentations introducing the fundamentals of the Two-Pillar Solution.

 
Now Available
 
 

E-LEARNING MODULES

Pillar Two

 Pillar Two: GloBE rules (Register)      

EN

RECORDED WEBINARS

Pillar One

Overview of the Pillar One building blocks 

EN/ES/FR/ARA
Essential Aspects of the Draft Model Rules for Nexus and Revenue Sourcing: Part I   EN
Essential Aspects of the Draft Model Rules for Nexus and Revenue Sourcing: Part II  EN
Elimination of Double Taxation - Part I EN
Elimination of Double Taxation - Part II EN
Marketing and Distribution Profits Safe Harbour EN
Administration and Tax Certainty Aspects Of Pillar One EN
A Tax Certainty Framework for Amount A EN
Pillar Two
Overview of the Pillar Two - Focus on GloBE Rules  EN/ES/FR/ARA
 Understanding the 5 steps in applying the key provisions of the GloBE Rules 
The Key Provisions of the GloBE Rules (1) Identifying Constituent Entities within Scope  EN
The Key Provisions of the GloBE Rules (2) Computation of GloBE Income or Loss  EN
The Key Provisions of the GloBE Rules (3) Adjusted Covered Taxes EN
The Key Provisions of the GloBE Rules (4) How to compute the Effective Tax Rate (ETR) and the Top-up Tax in the GloBE rules (Pillar Two)  EN
The Key Provisions of the GloBE Rules (5) Applying the Top-Up Tax under the IIR and UTPR EN
Tax Incentives & GloBE Rules EN/ES
Subject to Tax Rule (STTR) of Pillar Two and Implementation Process EN
Q&A session related to recorded webinar on Pillar 2 on July 22, 2022    EN
Q&A session related to recorded webinar on Pillar 2 on April 14, 2023   EN
Q&A session related to recorded webinar on Pillar 2 on April 19, 2023   EN

 

To view recorded webinars on other topics, please visit the GRP Self-paced Training in Taxation page.

 

Training Capsules

Training capsules are short videos of 3-15 minutes on specific topics to introduce relevant concepts of the Two-Pillar Solution. 

 

Now Available

 Background of the Two-Pillar Solution                                                       EN

 

 

Contact us

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If you have any questions about our Two-Pillar Solution Trainings, please contact us at: CTP.GlobalRelations@oecd.org

 

Related Documents

 

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