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Pillar Two Global Compliance

From policy to practice: Tech-powered compliance

Bringing together our knowledge and Pillar Two technology tools to provide a complete and seamless solution to help you confidently manage data and process assessments; impact modelling and visualizations; and, ultimately, end-to-end compliance.

A seismic shift in the tax landscape

Pillar Two is a complex and global evolution in regulations, and it’s changing the entire landscape for large international businesses—including impacting data requirements, calculation, and reporting demands. With elevated demands, tax, finance, IT, and legal inputs require coordination across borders, and execution must be flawless.

That’s where Deloitte’s specialist knowledge and advice become invaluable. We’ve developed Pillar Two Agent, a cloud-based platform to integrate with our Pillar Two impact assessment and modelling tools to deliver the support you need—from initial assessment stages, all the way through to filing.

Our solutions are engineered to work for your global organization—allowing teams across the world to access, update, and review data in real time.

Our technology suite powers global compliance and reporting for Pillar Two

Deloitte's integrated ecosystem of technology solutions, combined with our end-to-end Pillar Two advisory services, can assist you in all aspects of the Pillar Two requirements. Our technology suite powers global compliance and reporting, meaning that even before you complete your first return, you can make informed decisions about ongoing compliance and reporting. Our services include data and process assessments, impact modeling, scenario analyses, and calculation to filing, all designed to help you achieve compliance.

Pillar Two compliance is a top priority

“It’s a priority to meet compliance requirements, which are becoming significantly challenging these days, such as Pillar Two and e-reporting. All these new kinds of compliance are very connected to technology and digitalization.”

- Jesus Bravo Fernandez, Head of Indirect Tax, Transfer Pricing, and Tax Technology, Coca-Cola Europacific Partners.

According to Deloitte’s 2023 Tax Transformation Trends survey, the importance of complying with a changing tax environment is reflected in both the priorities and challenges tax departments say they will face over the next three to five years. They will need accurate, timely tax-related data that is integrated across their organization, whether to comply with Pillar Two, calculate their global tax liability, or assess indirect taxes owed in jurisdictions.

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€750m

minimum revenue

required for multinationals to comply with Pillar Two

15%

effective tax rate

payable on income arising in each jurisdiction of operation

143

countries

participating in OECD Inclusive Framework

164

key data points

needed for tax data mapping

Global tax reform is coming—and CEOs need to be ready

Take a proactive approach with regards to OECD Pillar Two by understanding the requirements to evaluate now to ensure compliance with current and upcoming OECD directives.