A concise update on:

• How jurisdictions are progressing with Pillar Two implementation.
• The current state of safe harbours, transitional rules and administrative guidance.
• What has changed since many groups first learned the basics of GMT.

We cut through the technical detail and focus on:

• How transfer pricing outcomes feed into Global Minimum Tax calculations.
• Structures and profiles that often attract attention in a GMT context, such as low tax entities, centralised IP and principal structures.
• Why “acceptable” transfer pricing in the past may now drive effective tax rate pressure or top up tax exposure.

Using real world scenarios, we highlight:

• Jurisdictions and entity profiles that frequently sit close to or below the 15 percent threshold.
• Common data and system gaps between transfer pricing, statutory accounts and GMT calculations.
• How audit and dispute trends may evolve as tax authorities start to apply these rules in practice.

We provide a structured, step by step approach that participants can adapt inside their own organisations, including:

• High level readiness assessments and risk scans across the group.
• Prioritising entities and jurisdictions for more detailed modelling.
• Aligning transfer pricing policies with GMT considerations while staying compliant with local rules and OECD guidelines.
• How to integrate Global Minimum Tax into existing governance, documentation and risk management processes.

We share anonymised examples that show:

• How a group identified and addressed potential top up tax exposure through targeted changes to margins and value chains.
• How another group used practical data mapping to connect transfer pricing, financial statements and GMT requirements in a cost effective way.

An opportunity for participants to ask questions, followed by clear next steps for organisations that want further support, including diagnostics, workshops and tailored advisory.

By the end of the webinar, attendees will:

• Understand how the latest Global Minimum Tax developments are likely to impact transfer pricing, including the practical interaction between Pillar Two rules and existing TP models.
• Be able to identify high risk jurisdictions, entities and structures where effective tax rates may fall below the 15 percent minimum, and what that means in terms of potential top up tax.
• Gain a clear view of the data, systems and governance challenges that arise when layering GMT calculations on top of existing transfer pricing documentation.