Exploring the potential impact of the BEPS 2.0 Pillar Two proposals on your organization
The OECD’s BEPS 2.0 puts in place key terms for an agreement on a two-pillar approach to reforms, with Pillar Two setting forth a series of new interlocking rules, including a new global minimum tax regime which has the effect of stipulating a floor for tax competition amongst jurisdictions.
The BEPS 2.0 Scoping Tool is intended to help you consider the potential extent and impact of the BEPS 2.0 Pillar Two proposals on your tax function and organization. The questionnaire consists of a short series of yes or no prompts and takes less than five minutes to complete.
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Lead Tax Partner, KPMG Economics & Tax Centre KPMG Australia
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