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Practical guidance for navigating global minimum tax compliance
Tolley’s Pillar Two and GloBE content is available through the Pillar Two bolt-on menu, alongside Tolley’s International Tax by Country selector tool.
Together, they provide a powerful toolkit for managing global tax compliance.
Practical tools
Flowcharts and examples to support real‑world application.
Global coverage
Understand how OECD Pillar Two applies.
Cost-effective
Reduce reliance on external advisers by managing some of the compliance yourself, and by being able to robustly challenge your consultants.
This specialist resource is designed to help in-house tax professionals and advisers manage the compliance, reporting, and strategic planning challenges introduced by Pillar Two. It includes:
Comprehensive Pillar Two flowchart
Breaking down the GloBE rules into 13 simple steps, from scoping and safe harbours to top-up tax calculations.
Linked explanatory notes
With plain-language definitions, guidance and worked examples.
Tax incentives module
Explaining qualifying refundable tax credits and how tax incentives are impacted by the GloBE rules.
Jurisdictional overview (upcoming)
Overview of regional adoption trends, including the UK, EU, Middle East, and Africa.
Guide to the GloBE Information Return (upcoming)
Offering box-by-box filing guidance ahead of the June 2026 deadline.
Tolley+™ Research provides you with easy access to all the information you need
