Pillar 2 compliance: Your strategic guide to the CbCR-Safe Harbour rules
Facing the complexity of global minimum taxation? The Transitional CbCR-Safe Harbour rules offer qualified MNE groups a strategic opportunity to reduce administrative burden during the critical transition period through 2026.
This comprehensive guide by international tax expert Benno Lange demystifies the OECD's Safe Harbour framework, providing actionable insights for tax and finance leaders. You'll discover:
- Three qualification tests – de minimis, simplified ETR, and routine profits – and when to apply each
- Qualified CbCR requirements including acceptable accounting standards and data consistency rules
- Essential data points needed for each Safe Harbour test
- Practical recommendations for efficient testing sequences and compliance strategies
- Critical pitfalls to avoid, including the "once out, always out" principle
Whether you're preparing for fiscal years 2024-2026 or building long-term GloBE compliance capabilities, this strategic guide delivers the clarity you need. Learn how to leverage existing CbCR processes, understand simplified covered taxes calculations, and integrate Pillar 2 requirements into your reporting infrastructure.
