Pillar 2 in practice.
Notes on the operational side of Pillar 2: data, tooling, deadlines, process.
CbCR Safe Harbour: three tests, one decision per jurisdiction
How the de minimis, simplified ETR, and routine profits tests work in the Transitional CbCR Safe Harbour - when each one is enough and how to avoid common mistakes.
GIR Final Validation: What to Check in the Last Week
Five areas to verify before filing GloBE Information Return - when data is ready but the risk of error is still high.
The last 8 days before GIR FY2024: what can still be fixed, and what can't
A management view: which data and process gaps can still be closed before 30 June 2026, and which now just need to be logged as a risk.
Transitional CbCR Safe Harbour: where data quality usually breaks
The three data areas that most often decide whether the simplified TCSH tests actually hold up - and how to close them operationally.
Data readiness for the GIR: a source-data checklist
A practical checklist of the data sources to map before you start filling in the GloBE Information Return - organised around data roles and owners.
The GloBE deadline calendar: setting project milestones that hold
How to translate Pillar 2 regulatory deadlines into a realistic project schedule with a buffer - a management view, not just a tax one.