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As a leading training programme in international taxation, the Global Relations Programme (GRP) is developing capacity-building tools to contribute to the implementation of the Two-Pillar Solution which aims to reform international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.

In addition to organising live trainings, GRP is regularly producing recorded webinars and video capsules covering the fundamentals of the Two-Pillar Solution. To facilitate the exchange of knowledge, GRP is working to provide these training tools in different languages.

 

Live Training

The GRP is organising diverse events to ensure tax officials get the information and understanding they need to implement the Two-Pillar Solution. These trainings consist of virtual workshops, live webinar or in-person events.

Virtual workshop
A 3-day virtual course where the experts explain the different concepts for 3-4 hours each day. 

Live webinar
A short informational event of 1-3 hours to go over a specific topic. It can also be a Q&A session where tax officials can engage with experts to get their questions answered.

In-person event

Self-Paced Training

E-Learning module

A free interactive course that provide participants a solid knowledge base on key topics of the Two-Pillar Solution. An OECD certificate will be provided to those who complete them successfully

Recorded webinars

Recordings of live webinars/virtual classes and ad hoc presentations introducing the fundamentals of the Two-Pillar Solution.

E-LEARNING MODULES
Pillar Two
Pillar Two: GloBE rules (Register)	EN/FR/ES
RECORDED WEBINARS
Pillar One
Overview of the Pillar One building blocks	EN/ES/FR/AR
Essential Aspects of the Draft Model Rules for Nexus and Revenue Sourcing: Part I	EN
Essential Aspects of the Draft Model Rules for Nexus and Revenue Sourcing: Part II	EN
Elimination of Double Taxation - Part I	EN
Elimination of Double Taxation - Part II	EN
Marketing and Distribution Profits Safe Harbour	EN
Administration and Tax Certainty Aspects Of Pillar One	EN
A Tax Certainty Framework for Amount A	EN
Webinar on Amount B	EN
Pillar Two
Overview of the Pillar Two - Focus on GloBE Rules	EN/ES/FR/AR
Understanding the 5 steps in applying the key provisions of the GloBE Rules
The Key Provisions of the GloBE Rules (1) Identifying Constituent Entities within Scope	EN
The Key Provisions of the GloBE Rules (2) Computation of GloBE Income or Loss	EN
The Key Provisions of the GloBE Rules (3) Adjusted Covered Taxes	EN
The Key Provisions of the GloBE Rules (4) How to compute the Effective Tax Rate (ETR) and the Top-up Tax in the GloBE rules (Pillar Two)	EN
The Key Provisions of the GloBE Rules (5) Applying the Top-Up Tax under the IIR and UTPR	EN
Tax Incentives & GloBE Rules	EN/ES
Subject to Tax Rule (STTR) of Pillar Two and Implementation Process	EN
Q&A session related to recorded webinar on Pillar 2 on July 22, 2022	EN
Q&A session related to recorded webinar on Pillar 2 on April 14, 2023	EN
Q&A session related to recorded webinar on Pillar 2 on April 19, 2023	EN
Recorded webinar on Subject to Tax Rule (STTR)	EN/FR/ES/AR

 

To view recorded webinars on other topics, please visit the GRP Self-paced Training in Taxation page.

 

Training Capsules

Training capsules are short videos of 3-15 minutes on specific topics to introduce relevant concepts of the Two-Pillar Solution. 

 

Now Available

Background of the Two-Pillar Solution

EN

 

 

Contact us

If you have any questions about our Two-Pillar Solution Trainings, please contact us at: CTP.GlobalRelations@oecd.org