Are multinational organisations ready for Pillar 2?

Russell Gammon, Chief Solutions Officer at Tax Systems, discusses the impending arrival of Pillar 2, the impact it will have on businesses with international operations, and the key barriers that many still need to be overcome to meet its complex requirements on time.


With the end of 2023 rapidly approaching, the next 12 months are likely to bring some major changes to the way many businesses conduct their tax affairs.. A long time in the making, Pillar 2’s implementation means that all multinational organisations with consolidated annual earnings over €750 million will be legally required to pay a global minimum of 15 per cent tax going forward, irrespective of where they operate.

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