The OECD’s Global Minimum Tax under Pillar Two is no longer a theoretical exercise for multinational groups. In Australia and across
Asia‑Pacific, it is already reshaping how tax authorities assess transfer pricing outcomes, effective tax rates and the sustainability of
existing operating models.
For in‑scope groups, the real challenge lies in aligning Pillar Two calculations with transfer pricing policies, intragroup financing,
services and IP arrangements, while managing data integrity, governance and audit readiness across jurisdictions. This resource hub brings
together Transfer Pricing Solutions’ practical insights, technical commentary and market experience to help tax and finance leaders
navigate Pillar Two beyond compliance, with a focus on defensible outcomes, risk management and long‑term tax certainty.
This article will discuss how global minimum tax policies affect multinational corporations, including changes to their tax planning strategies and compliance requirements.
This article will provide practical advice for multinational corporations on how to navigate the complexities of global minimum tax compliance.
This article will speculate on the future of international taxation in light of global minimum tax policies, including potential trends and challenges that may arise.
