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White paper
Pillar 2 decrypted
The entry into force of Pillar 2 marks a major turning point in international taxation.
For multinational groups, it is no longer simply a matter of understanding a new regulatory framework, but of complying with it immediately, by mastering complex calculations, cross-functional data flows, and a new reporting logic by jurisdiction.
This white paper has been designed to provide you with a clear, structured and concrete vision of Pillar 2.
You will find:
A breakdown of the GloBE rules and the Top-Up Tax
A clarification of why it's important to integrate the TopUp Tax calculation into a reporting tool
A presentation of the NewReport Pillar 2 solution within OneStream

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