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February 15, 2023

Thursday, 16 March 2023 | BEPS 2.0: are you ready for global minimum tax? The latest status and how businesses operating in Central and Eastern Europe should prepare (10:00 am CET)

In this webcast, our subject matter professionals will present the key elements of the BEPS Pillar Two Model Rules and highlight the potential impact on businesses operating in CEE (Central and Eastern Europe).

An international agreement on the implementation of BEPS 2.0 has been reached and is expected to have a significant impact on international taxation from 31 December 2023. The magnitude and complexity of changes require careful preparation well ahead of the new rules entering into force.

Our experts will focus on the key elements of the Pillar Two Model Rules, including:

  • Effective Tax Rate (ETR) calculation

  • Impact on entities using tax incentives (e.g. Special Economic Zone)

  • Carve-outs as well as safe harbors

  • Undertaxed Payments Rule (UTPR)

  • Subject to Tax Rule (STTR)

During the webcast, we will discuss the impact on tax incentives, business models and M&A strategies. We will also share practical insights regarding how to prepare and manage extensive data requirements. Furthermore, we will present perspectives on the relative competitiveness of countries as well as how jurisdictions may approach their own tax policies in view of global minimum taxes. In addition, we will look at BEPS 2.0 Pillar Two in the context of other EU tax rules that are expected in 2023.


  • Filip Majdowski, PhD – Director, Polish Ministry of State Assets, BEPS 2.0 negotiator

  • Jaroslaw Kozinski, Partner, EY Poland, Central and Eastern Europe Tax and Law Leader

  • Matthew Mealey, Partner, EY Global International Tax and Transaction Services Content Innovation Leader

  • Maikel Evers, Partner, EY Netherlands, EU Tax Policy Hub Leader

  • Anna Jaspan, Senior Manager, EY UK, International Tax and Transaction Services

This webcast is free of charge, but requires prior registration.

The session will be hosted in English.

Date: Thursday, 16 March 2023

Time: 9:00 GMT / 10:00 CET

Registration: Register for this event.

Learn about and register for EY Global webcasts

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The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.


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