"Pillar 2's 10 minutes: Our expert explains
Pillar 2 and its tax obligations represent a real headache for many. Between the consolidation perimeters, the compliance rules, and the many acronyms to decipher, we know how difficult it can be to understand everything. That’s why our expert, Marie-Laure Navelothas created a series of short videos to demystify each aspect in less than 10 minutes.
Our playlist on youtube :
Access our 10 minutes of Pillar 2 playlist to understand the key stages of Pillar 2 in a concrete way. Each video offers practical solutions to help you navigate through the requirements of this reform.
Video 1: Consolidation, CbCR and GloBE perimeters
An essential overview for understanding the different notions of perimeter and " killing 3 birds with one stone ".
Video 2: The subtleties of the Pillar 2 perimeter - MOCE, JV, POPE and other acronyms
Simplify your understanding of the acronyms and nuances of the GloBE Rules with a precise analysis from our expert.
Video 3: TSH: it's an option!
The TSH mechanism is explained in detail. They are valid for 3 years and are optional: are you sure this is the best solution for each of your jurisdictions?
Video 4: SBIE: what a headache!
Did you think calculating routine profit (SBIE) was simple? Stay seated, you're in for a surprise!
Video 5: GloBE loss and additional tax - Beware of surprises!
Do you think that a GloBE loss automatically means that no tax is due? Think again!
In this final episode, Marie-Laure Navelot explores section 52 of the GloBE rules and explains why a GloBE loss can sometimes result in an additional top-up tax.
Using a numerical example and a clear analysis, discover the pitfalls to avoid and the options to consider to optimize your tax situation. U n essential conclusion to master Pillar 2 with complete peace of mind.Join our community on LinkedIn :
Do you have questions or feedback to share? Join our LinkedIn group dedicated to Pillar 2 to exchange with other professionals and receive news in real time.
About our expert :
Marie-Laure Navelot
Marie-Laure Navelot is an expert in IFRS and consolidation, known for her pedagogical skills and her ability to make complex subjects accessible. As Head of the kShuttle Finance Experts division, she supports groups in the effective implementation of Pillar 2, drawing on over 30 years’ experience and a pragmatic approach.
Discover GMT Insight – Pillar 2 :
With GMT Insight – Pillar 2With GloBE, you have access to a tool designed for Pillar 2, translated into French by us. Thanks to our bilingual solution, you can confidently navigate official texts and master GloBE compliance without language barriers.
