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Tolley’s expert guidance at your fingertips
Stay ahead of global tax reform with Tolley's comprehensive Pillar Two resources. Designed for in-house tax professionals working for multinational groups and advisers, our expertly curated content demystifies the OECD’s Global Anti-Base Erosion (GloBE) rules and equips you with the tools to manage compliance, reporting, and strategic planning.
From step-by-step flowcharts and worked examples to regional adoption insights and upcoming guides to the GloBE Information Return, Tolley delivers clarity in a complex and evolving landscape. Whether you're preparing for the new GIR filings, or advising subsidiaries across jurisdictions, Tolley helps you take control with confidence.
Clarity in complexity
Tolley simplifies the dense and technical Pillar Two rules into digestible, step-by-step guidance using flowcharts, worked examples, and plain‑language notes.
EU coverage
27 EU member states covered plus 31 key non-EU countries.
Practical, actionable tools
From safe harbour assessments to tax incentive breakdowns and regional adoption insights, Tolley provides tools that help you act, not just understand.
Global coverage with local relevance
Tolley’s content spans international jurisdictions and offers detailed insight into regional adoption of OECD rules. It simplifies compliance for smaller subsidiaries that are reporting into UK or EU headquarters.
Cost-effective expertise
Avoid six-figure consultancy fees – Tolley empowers in-house teams to robustly challenge their advisers and manage many aspects of the compliance internally.
What’s included?
Pillar Two flowchart & notes
A visual, step-by-step guide to the GloBE rules, complete with linked notes and worked examples to help you calculate scope, revenue thresholds, and safe harbour eligibility.
Tax incentives & qualified refundable tax credits
Understand how to leverage tax incentives in low-tax jurisdictions and ensure your group qualifies for relief under Pillar Two.
International tax by country tool
Quickly browse to relevant tax rules across dozens of jurisdictions, with direct links to Tolley’s wider international content.
Guide to the GloBE Information Return (upcoming)
A practical, box-by-box guide to completing the return – exclusive to Tolley and launching ahead of the first filing deadline in June 2026.
Regional adoption insight (upcoming)
Stay informed on which countries have adopted Pillar Two, what rules apply, and how it affects your subsidiaries.
Tolley+™ Research provides you with easy access to all the information you need
