Pillar Two Technical Update: Key Changes to GloBE Reporting
February 12, 2026Join us for an informative session on recent Pillar Two developments. In this webinar, we’ll explore recent guidance by the Organisation for Economic Co-operation and Development (OECD) issued on January 5, 2026, including changes to Global Anti-Base Erosion (GloBE) reporting requirements. We’ll primarily discuss the transitional country-by-country reporting safe harbor, the simplified effective tax rate safe harbor, the substance-based tax incentive safe harbor, implications for U.S. businesses, and the effective dates. Our experienced professionals will provide valuable insights and practical guidance to help you navigate this critical area effectively.
Learning Objectives
Upon completion of this program, participants will be able to:
- Discuss the extension of the transitional country-by-country reporting safe harbor.
- Describe the simplified effective tax rate safe harbor.
- Explain the substance-based tax incentives safe harbor.
CPE Information
1.00 CPE Credit(s) (pending approval)
One CPE credit (pending approval) in the Taxes field of study may be awarded upon verification of participant attendance during live broadcast.
Who’s This For
CFOs, VPs of tax, tax directors, and controllers.
Prerequisites
None
Delivery Method
Group internet-based. Each attendee must be logged in and answer the poll questions to receive CPE credit.
Refund Policy
There is no fee associated with this event.
Program Level
Basic
Recommended Field of Study
Taxes
Advanced Preparation
None
If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at [email protected].
Forvis Mazars, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Presenter(s)
Eric Flueckiger, Justin Metcalfe, Neil Rolfe - Forvis Mazars UK