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This webinar will provide a comprehensive overview of Pillar 2 and its approach to various tax incentives, setting the stage with a general introduction to the framework and its global implications. The session will then focus specifically on the treatment of tax credits under Pillar 2, covering their accounting treatment, how they are addressed within the Pillar 2 rules, and offering insights into their compatibility with EU State aid rules. Additionally, the webinar will examine recent developments by exploring tax credit proposals and implementations in other jurisdictions, providing a comparative perspective on global responses to Pillar 2.
This session is ideal for tax enthusiasts seeking to understand both the technical, strategic, and policy implications of tax credits in the context of Pillar 2.
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