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Pillar Two Technical Update: Side-by-Side System Changes

February 5, 2026

Join us for an informative session on recent Pillar Two developments. In this webinar, we’ll explore recent guidance issued by the Organisation for Economic Co-operation and Development (OECD) on January 5, 2026. We’ll mainly discuss the side-by-side system contained in that guidance, what it means for U.S. businesses, and the effective date. 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:

  • Describe the history of Pillar Two and outline developments that led to the most recent announcement.
  • Discuss an overview of the recent changes.
  • Perform an in-depth analysis of the side-by-side system and note its effective date.

Presenter(s)

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

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