PAST EVENT | GloBE Pillar 2 – Global Minimum Tax

What is it?

The GloBE Rules (Global Anti-Base Erosion), adopted by the OECD in December 2021, constitute Pillar 2 of the Solution aimed at limiting the erosion of tax bases in the context of the increasing digitization of the economy. They have been incorporated into European law through Directive 2022-2523, published in the Official Journal of the European Union on December 14th, 2022.

Objective: To establish a minimum corporate profit tax rate of 15% in all countries. The rules have been designed to eliminate tax incentives: even in countries with a nominal rate higher than 15%, calculations may result in additional taxes.

The European Directive will apply from January 1st, 2024, to all international groups headquartered in Europe and generating more than 750 million euros in revenue.


This MOOC consists of 6-sessions, free of charge, spread over 6 months. All sessions will be available in English at 2 PM CET and in French (on the same days) at 11 AM CET. The detailed program below:

  • Session n°1 – October 23rd: Presentation of the OECD solution based on 2 pillars – Description of Pillar 2 mechanisms.
  • Session n°2 – November 27th: Possible Transitional Safe Harbour measures for the years 2024, 2025, and 2026 – Description of principles and the mechanism
  • Session n°3 – December 18th: Covered Tax – description of the calculation rules for payable taxes and deferred taxes within the developed system
  • Session n°4 – January 22nd: GloBE Revenue – description of the calculation rules for the GloBE Revenue (Global anti-Base Erosion rules – global rules against base erosion)
  • Session n°5 – February 19th: ETR Calculation and additional tax – concepts of SBIE (Substance Base Income Exclusion) and top up tax
  • Session n°6 – March 25th: Presentation of the GMT Insight solution dedicated to Pillar 2 (To access the recording of this session, please fill the form below)

Explained in a 1 minute video

Our LinkedIn Group

We have created the “GloBE Pillar 2” group on LinkedIn to centralize and facilitate the discussions related to this new regulation.

Our Expert Speakers

Patrick Shaw

Product Manager & Financial Expert (Sessions in English)

International CFO for over 25 years, auditor for more than 5 years. Patrick has been in charge of kShuttle’s Financial Products since 2018. His focus is the implementations of IFRS 16, ASC 842 applications, and most recently GloBE – Pillar 2.

Marie-Laure Navelot

Product Manager & Finance Expert (Sessions in French)

Marie-Laure, a proficient financial expert, has accumulated 37 years of experience in financial management, including 27 years in consolidation and 20 years in IFRS standards. She spent 18 years as an independent consolidation consultant. Her expertise extends to areas such as EU taxonomy, IFRS 16 and ASC 842 standards, as well as the recent GloBE Pillar 2.

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IFRS 16 & ASC 842

Global Minimum Tax

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