11 February 2025 - 8 April 2025

We are thrilled to announce that the MIT Series on the Global Minimum Tax Rules will run again in 2025.

This short course will provide a deep-dive into the Global Minimum Tax framework, covering:

• The policy objectives underpinning the global minimum tax
• The inter-locking rules: understanding the Income Inclusion Rule, the Undertaxed Profits Rule and the Qualified Domestic Minimum Top-up Tax
• Gateway criteria
• Defining the perimeter of a Pillar Two MNE Group
• Ascertaining a country’s Jurisdictional Tax Rate
• Ascertaining GloBE Income or Loss
• Covered Taxes, and the specific role of deferred taxation in Pillar Two
• Calculating the Top-up Tax Amount, and allocating it to specific Constituent Entities
• Special Rules
• Transitional Issues, included the CbC Safe Harbours