What does this course cover?

The course connects Pillar One and Pillar Two, covering group scope, Amount A nexus and revenue sourcing, Amount A reallocation, Amount B returns, GloBE top-up tax, safe harbours and the GloBE Information Return filing position.

Does the course include practical examples?

Yes. The course follows Meridian Group throughout, using narrated videos and worked examples to connect the two pillars. Knowledge checks support the lessons, and the final assessment uses fresh facts.

Does the course cover both Amount A and Amount B?

Yes. You will work through Amount A nexus, revenue sourcing and reallocation, and contrast the Amount A reallocation with the Amount B return.

Who is this course for?

It is designed for group tax teams, controllers, CFO teams and advisers who need a connected understanding of the OECD’s two-pillar framework.

How many CPD units does the course provide?

The course provides 2 units of CPD.

Tax

OECD Two-Pillar Tax Reform: Pillar One and Pillar Two

Understand how the two pillars fit together through a practical multinational case.

2 CPD credits on completion

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Certificate on completion

Downloadable resources

Self-paced learning

About This Course

Build a connected understanding of the OECD’s two-pillar tax framework. Follow Meridian Group, a single multinational case used throughout the course, to explore scope, market jurisdictions, profit reallocation and global minimum tax.

Work through Amount A nexus and revenue sourcing, compare Amount A and Amount B, and examine the GloBE top-up tax framework. The course also covers the interaction of QDMTT, IIR and UTPR, the Transitional CbCR Safe Harbour and the GloBE Information Return filing position.

Course format and CPD

This course provides 2 units of CPD. Narrated videos, worked examples and knowledge checks support the Pillar One and Pillar Two lessons, followed by a final assessment using fresh facts and a wrap-up.

Course outline

Introduction
Pillar One
Pillar Two
Final Assessment
Wrap Up

Downloadable course companion

Download the fillable and printable worksheet to organise your notes on Pillar One and Pillar Two and record questions to revisit. This supplementary companion is separate from the LMS lessons and assessment and does not add CPD credits.

Course companion worksheet (PDF)

What You Will Learn

Explain what Pillar One and Pillar Two do, and identify which groups are in scope for each.
Apply the Amount A nexus test and revenue sourcing rules to attribute group revenue to market jurisdictions.
Calculate the Amount A reallocation to a market jurisdiction, and contrast it with the Amount B return.
Analyse how the GloBE rules produce a top-up tax and how QDMTT, IIR and UTPR are ordered.
Apply the Transitional CbCR Safe Harbour tests, and set out the GloBE Information Return filing position.

Who This Course Is For

Group tax teams assessing how Pillar One and Pillar Two affect multinational groups.
Controllers and CFO teams seeking a connected overview of the two-pillar framework.
Tax and finance advisers supporting cross-border businesses.

Frequently Asked Questions

Course Details

CPD Credits2

CertificateYes

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CPD certificate on completion