Concurrent Session Onsite and Online
NTA2315. Don’t Get Blindsided: Pillar 2 Could Become Your Client's Next Nightmare
Everything you needed to know about the new OECD global minimum tax but didn’t know to ask: what it is, why it’s happening, and how it works. Somewhere in the world this will affect your clients.
Learning Objectives:
- Anayze the scope, policy rationale, and implementation timeline for the “Pillar 2” global minimum tax.
- Identify the key characteristics of and differences among the Pillar 2 top-up taxes, the order in which they apply, and the contours and benefits of available safe harbors.
- Distinguish the U.S. and global policy outlook for Pillar 2 and the potential implications for U.S. taxpayers.
Date/Time
–
CPE Credits
1.0
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
3-4 years in the profession
Advanced Preparation
None
