GloBE - Pillar 2: global minimum tax | Saint Honoré Partenaires

GloBE - Pillar 2: global minimum tax

Description

The OECD is introducing a worldwide minimum tax, applicable from 2023-2024, for groups with sales in excess of 750 million euros ("Pillar 2, known as GloBE"). The European Union has just adopted the corresponding Directive.

Saint-Honoré Partenaires organized a webinar on December 15, 2022 to help companies prepare for the changeover. After an overview of the issues at stake in terms of taxation and consolidated accounts, Frédéric Burband, Partner, Amélie Pollutri, Tax Specialist and Pierre Gauvin,Pierre Gauvin, Senior Manager Consolidation & Reporting, focused on the operational implementation of the new system. In particular, the consequences for information systems and consolidation processes were discussed.