From 2024 onward, countries have begun implementing the OECD’s Pillar Two framework to protect their tax bases from additional levies imposed by other jurisdictions on the profits of multinational enterprises. This shift raises important practical questions for both the companies subject to top-up taxes and the governments enforcing them.

This 7-week programme offers a deep dive into the practical application of top-up taxes under the QDMTT, IIR, and UTPR. Participants will explore how these rules are expected to operate and examine some of the unexpected outcomes that may arise. Led by our leading international tax experts, the course is ideal for professionals looking to understand and apply Pillar Two rules in their tax planning.

Open to practitioners, in-house tax and finance directors, tax officials, accountants, lawyers, advisors, academics, and graduates in international tax law or related fields. No prior knowledge of Pillar One or Two is required.

• Christos Theophilou, International Tax and Transfer Pricing Director, STI Taxand
• Costas Savva, Tax Partner, STI Taxand
• Demis Ioannou, Tax Partner, STI Taxand

• Christiana HJI Panayi – Professor in Tax Law at Queen Mary University of London

Click here to register: Pillar Two – Fundamentals and Practice Tickets, Thu 9 Oct 2025 at 14:00 | Eventbrite

Click here for more information: Pillar Two – Fundamentals and Practice – Centre for Commercial Law Studies