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Pillar Two Technical Update: Key Changes to GloBE Reporting

February 12, 2026
Online Only

Join 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.

Presenter(s)

Eric Flueckiger, Justin Metcalfe, Neil Rolfe - Forvis Mazars UK

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