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04 December 2025

Seven essential actions to strengthen your global Pillar Two readiness

While political and policy uncertainties surrounding BEPS 2.0 Pillar Two persist, including the conclusion of a so-called “side-by-side” solution to exempt the United States and potentially other jurisdictions from the cross-border elements of the Pillar Two system, compliance with enacted global minimum taxes is an increasingly urgent priority. For large enterprise groups, the message is clear: the global minimum tax is both widespread and significant. It requires new ways of working across tax, finance and technology functions and companies must move from theoretical debate to operational reality. Learn more in this new EY article.

Document ID: 2025-2421

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