1 Part Course  | 
Book places now

International Tax  Principles and Pillar 2 (The Global Corporate Minimum Tax Rate)

Explore international tax principles and the global minimum tax under Pillar 2, equipping tax professionals to navigate compliance challenges for multinational entities

Green and Red leaves a contrast of color that is both vibrant and calming

A one-day International Taxation Training course presented over two-half days in a virtual class from 9:30am to 1:00pm UK time

Part One

BEPS 1.0

International Taxation Training Module One: considers the legislative changes that arose from the original implementation of the BEPS process 2017 to 2022.

Double Tax Agreements

The impact of the multilateral instruments on double tax agreements across the world. In particular, the new rules on permanent establishments as well as the principal purpose test which is designed to prohibit taxpayers from achieving double non-taxation.

We look at the effect of the Principal Purpose Test (PPT) in combating aggressive tax planning.

Transfer Pricing

The course will include the following topics;
  • The changes to Transfer Pricing as a result of BEPS
  • The methods by which a company can defend its position
  • International tax training covers various pricing models and widely accepted practices, examining how they vary across OECD countries

Resident and Permanent Establishment

There have been changes to the definition of Permanent Establishment which are examined. We also look at residence issues as a result of the Development Securities case and the 2023 HMRC guidance on Nomad employees creating P/E’s.

Part Two

BEPS 2.0

Module two will look at the Pillar 2 legislation in detail. This will include:
  • The income inclusion rule (IIR)
  • The undertaxed profits rule (UTPR)
  • The domestic minimum tax top-up (DMTTR)
  • The Subject to Tax Rule (STTR) ends this pillar 2 training section
This module will also look at which organisations will be affected by the new rules and how they will need to deal with the transitional provisions over the next three years. It will also cover the safe harbour provisions which companies may be able to use to reduce the administrative burden.

Finally, the course will look at the practical implications for companies and their advisers arising from these changes. These include the dataset required to comply with Pillar 2 obligations.

Redcliffe's International Tax Principles and Pillar 2 Training are led by an accomplished tax professional and Director of a specialist consultancy firm focusing on taxation, share schemes, and reward strategies. He has designed bespoke share scheme services for SMEs and offers high-level advisory services to FTSE-listed companies on matters of communication and taxation. His expertise spans the full spectrum of direct taxation, with a keen interest in employment taxation and transfer pricing—both of which present complex, conceptual challenges.

Our expert trainer is uniquely equipped to address the regulatory and legislative nuances of international taxation, drawing from years of hands-on experience. It is this invaluable experience that informs his comprehensive international tax training sessions.

With nearly nine years at Henderson leading the Share Schemes team, he gained extensive international taxation experience and earned a CIPD Level 7 Masters. Previously, at AMP, he helped develop one of the UK’s first Share Incentive Plans (SIP), prompting HMRC to consult him on encouraging wider adoption.

With a 16-year career in taxation, the trainer has held senior positions at three of the "Big Four" firms, ultimately becoming a Senior Manager at Deloitte. His expertise spans profit-related pay, expatriate tax, share schemes, reward management, US taxation, and corporate tax.

When our distinguished trainer is not delivering expert tax courses and international taxation training, he enjoys cricket, history, skiing, tennis, and gardening. His passion for history also translates into giving lectures, where he keeps his presentation skills sharp, up-to-date and engaging.

This international tax training course is designed to provide participants with a solid foundation in the principles of international taxation, alongside an in-depth understanding of the developments under Pillar 2. As of accounting periods beginning on or after 31st December 2023, Pillar 2 mandates a minimum global tax rate of 15% for multinational entities. This historic change to global tax policy marks a significant shift, requiring an adaptive and nuanced approach to compliance across varied jurisdictions.

Participants will gain critical insights into the complexities of these changes, including the unique implementation challenges across over 140 countries that have adopted the Inclusive Framework.

By the end of this two-module course, participants will have a comprehensive understanding of the regulatory and legislative framework covered in both the tax principles program and Pillar 2 training. They will gain the tools and knowledge needed to navigate the evolving international tax landscape.

This international tax planning course stands out as one of the few training programs focused on the intricacies of Pillar 2. While the subject is complex and still evolving, our curriculum uniquely contextualises Pillar 2 within the broader international taxation landscape. Participants will not only understand the foundations of international tax principles but will also gain an informed perspective on how the global minimum tax rules are shaping the tax strategies of some multinational enterprises.

By embedding Pillar 2 within its international tax context, this course helps attendees grasp the rationale behind the changes. The interactive structure—featuring questions, case studies, and discussions—ensures that participants explore these topics in depth, enhancing both understanding and retention. This approach to international taxation training is designed to empower tax professionals and advisors to confidently address the implications of Pillar 2 for their clients or organisations.

This international taxation training course is tailored for tax professionals, international finance experts, and in-house tax teams tasked with navigating complex international tax issues. It is specifically designed for individuals who deal with cross-border tax planning, compliance, and strategy, including those in advisory roles for multinational corporations.

Tailored for professionals advising multinational companies, this course equips attendees with the latest knowledge and tools necessary to effectively handle the evolving Pillar 2 requirements. Participants will gain a deep understanding of the regulatory changes, as well as practical strategies to ensure compliance with the global minimum tax rate and related developments.

For those seeking a strategic understanding of international tax and the Pillar 2 framework, Redcliffe’s International Tax Principles course—coupled with Pillar 2 training—provides essential guidance to stay ahead of these global tax developments.

This two-module international taxation training course is crafted to provide an understanding of both foundational international tax principles and the details of Pillar 2.

The structured format allows participants to build from fundamental concepts to advanced insights, ensuring they leave equipped to address both current and emerging challenges in global tax compliance.

Number of places:

£ 1390.00

  • Fixed Time Promotion with up to 70% discount until
Click here to see discounts & prices available ADD TO BASKET REQUEST CALL BACK
Trusted By:

We use cookies

In order to show you courses tailored to your profession we use cookies.

To enjoy all the features of this website please accept.