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06 January 2026

Monday, January 12 | BEPS 2.0 Pillar Two: The latest OECD releases - first impressions (10 am ET; 3 pm GMT)

In this webcast, EY panelists share insights on recent developments in the side-by-side system and permanent safe harbor, including their impacts on US and non-US multinationals.

After months of intense activity, the Organisation for Economic Co-operation and Development (OECD) has released information on the design of the side-by-side system and permanent safe harbor.

The side-by-side system will exempt certain groups, notably US-parented groups and their foreign subsidiaries, from the Income Inclusion Rule (IIR) and Undertaxed Profits Rule (UTPR). The permanent safe harbor reduces reporting requirements for jurisdictions that meet certain criteria.

EY panelists will discuss recent developments and their tax, accounting and compliance impact for US and non-US multinationals. The session will cover responses from non-US jurisdictions and the EU, and outline next steps on the OECD Pillar Two agenda.

Date: Monday, January 12, 2026

Time: 10:00-11:00 a.m. ET; 3 p.m. GMT

During this 60-minute webcast, tax professionals will:

  • Understand the tax and compliance implications of the latest BEPS Pillar Two developments.
  • Review how multinationals are describing the impacts of global minimum taxes and related uncertainties in their financial statement disclosures.

Panelists:

  • Ronald van den Brekel, EY Global Transfer Pricing Market and Innovation Leader
  • Brian Foley, EY Global Tax Accounting and Risk Advisory Services Leader
  • Maikel Evers, EY EU Tax Policy Hub Leader
  • Jose A Bustos, EY Global ITTS Policy Desk Leader
  • Barbara M Angus, EY Washington, D.C.

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Document ID: 2026-0119

 
 

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