Pillar 2 Summit Day 2026 (In Development & Subject to Change)Thursday, 18 June 2026

In this session, tax officials from key jurisdictions will provide in-depth insights into Pillar 2 and its implementation and delivery challenges. Topics under discussion include the role of Multilateral Competent Authority Agreements (MCAAs) in facilitating information exchange, the implications of DAC9, and the "Side-by-Side" regime's impact on compliance structures. The discussion will also address the challenges posed by delayed implementation, including its effects on Global Intangible Low-Taxed Income (GIR) and tax return filing obligations. Attendees will gain valuable insights into navigating these complex developments.

In this panel session, international tax leaders will present short case studies on on Pillar 2 implementation and compliance in practice. Speakers will explore how Pillar 2 has affected their tax provision and tax structuring processes, including examples of issues encountered and solutions, both short and long-term. The panel will also discuss some of the requests and developments in interacting with their statutory auditors.

Pillar Two poses data and reporting challenges that, for many, are greater than the cash tax risk from additional liabilities arising under the new rules. While the transitional safe harbours reduce the work required in initial years, most Pillar Two businesses are finding that some territories remain in full reporting. This may be a benefit, as it provides a chance to understand and address Pillar Two’s data requirements and put in place supporting technology before the need to scale up to full groupwide reporting after 2027.In this session we will look at the practical challenges to providing robust data quickly and easily, how technology can help, as well as explore how in-house Pillar Two Leads have been using technology and AI to respond to this global challenge.