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This webinar will introduce Pillar 2 and its treatment of various tax incentives, with a focus on the treatment of tax credits.
When
Wednesday, 19 November 2025
Time
10:00 - 12:00
Venue
Online
Speakers
Claire Humeniuk
Pillar 2 & Tax Credits
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.
Level: BEGINNER / INTERMEDIATE
Members are entitled to 2 Complimentary CPE Events.
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2 CPE Core Hours
Claire Humeniuk
Claire Humeniuk is a Chartered Accountant with 8 years of experience in corporate and international taxation, combining in-depth expertise in Pillar 2 and cross-border advisory with a strong foundation in corporate tax compliance from her early career in London. She is currently an International Tax Expert at Hamilton Company in Switzerland, where she leads on OECD Pillar 2 compliance and supports on global corporate income tax and transfer pricing matters for the group’s Swiss entities and their subsidiaries.
Claire holds the ACA qualification from the Institute of Chartered Accountants of England and Wales (ICAEW) and the Advanced Diploma in International Tax (ADIT) from the Chartered Institute of Taxation (CIOT), during the course of which, her 20,000-word thesis, “A Comparative Analysis of Maltese Tax Credits and the GloBE Rules,” was published by the IBFD in 2024 and she won the Tom O’Shea Prize for achieving the highest global mark in the EU Direct Tax paper in June 2022.