Interested in a Pillar Two focused training? Then this session is for you! In this course we will take a real deep-dive into the Pillar Two legislation and connect it with tax accounting related topics.
Perhaps you have already attended one of our earlier tax accounting courses? This session will build further on our earlier courses, but there is no requirement for you to have attended any of these, since this training is stand alone. This comprehensive training will help you develop an extensive understanding of Pillar Two, gain knowledge of the GloBe Income and Covered Taxes calculation and build your understanding of the link between tax accounting and Pillar Two.
Please enroll today and take the first step to increasing your understanding and to master Pillar Two.
This course will be held by Winfred Damler, Rene van Gassen & Matteus Benjaro. The training will cover:
- Tax accounting refresher and Pillar Two introduction.
- Deep dive into specific Pillar Two topics, such as safe harbor tests, allocation of taxes, recast of deferred taxes etc.
- Pillar Two disclosure and compliance requirements (DAC 9).
Course fee: The fee for the two-day course is
15 000 SEK, ex VAT.
This includes:
- Course material.
- Day 1: including breakfast, coffee break and lunch. The day will end with an AW in the bistro for those who want.
- Day 2: including breakfast, coffee break and lunch.
Location: The course will take place at the Deloitte office on Rehnsgatan 11, Stockholm.
Course objectives:
- You gain a good understanding of the GloBe Income and Covered Taxes calculation.
- You develop a good understanding of specific elements of Pillar Two.
- You build your understanding of the link between tax accounting and Pillar Two.
We will cover the below topics:
- Introduction to tax accounting and Pillar Two.
- Deep-dive topics: Safe harbor tests, business combinations, allocation of taxes, transition rules, uncertain tax positions, recast of deferred and recapture of DTL’s, prior year adjustments etc.
- Case studies on different topics.
- Disclosure and compliance requirements.
