Pillar Two
Global Minimum Tax
Making Pillar Two workable and sustainable
Pillar Two is no longer a future consideration for the Middle East- it is already reshaping how groups operate, report and govern tax across the region. With countries introducing domestic minimum top-up taxes and income inclusion rules alongside new corporate tax regimes, multinational groups face overlapping rules, accelerated timelines and heightened data demands.
We help in-scope groups operating in and from the Middle East translate Pillar Two into clear, locally grounded impacts and practical solutions. Combining regional insight, dedicated specialists and proven technology, we support you in navigating local adoption, managing interactions with domestic rules and building a sustainable approach to global minimum tax compliance.
How we can help
- Impact & Readiness Assessment
- Data & Systems Strategy
- Compliance and Reporting
- Pillar Two Related Advisory Services
- Operating Model & Governance
Impact & Readiness Assessment
Understanding exposure and priorities
We assess how Pillar Two applies across your global footprint, including entities in scope, interaction with domestic taxes, expected top-up taxes, data availability and system impacts. You receive clear modelling and a prioritised roadmap to support informed regional and group-level decisions.
Data & Systems Strategy
Building foundations for local and global rules
We design Pillar Two data and systems strategies that reflect both global minimum tax requirements and local Middle East adoption. Working across tax, finance and IT, we define required data, sources, controls and ownership—creating a practical setup that supports calculations, reporting and local and global compliance.
Compliance and Reporting
Managing local and global compliance and reporting obligations
We support the full Pillar Two compliance lifecycle, including registrations, notifications, and filings where required. This includes the preparation or review of the Pillar Two tax reporting for financial statements.
Combining technology and process, we help you manage multiple filing obligations efficiently across Middle East jurisdictions.
Pillar Two Related Advisory Services
Factoring in Pillar Two into your business transactions
We offer tax advisory and transaction services and help you assess and manage Pillar Two's impact to achieve efficient investment results. This includes Pillar Two specific: tax structuring and business model optimisation, Pillar Two tax modelling support, tax due diligence, SPA & Deal negotiations,
These services provide early identification and management of Pillar Two tax risks and opportunities, ensuring that the entities, business models and transactions are structured efficiently and in line with commercial objectives. Incorporating Pillar Two considerations into organisational planning and implementation enables optimisation of value, mitigation of risk, and ensures seamless operations while reducing the likelihood of unexpected outcomes.
Operating Model & Governance
Enhancing tax governance
Pillar Two reshapes how tax, finance, IT and the business interact - particularly where local rules apply alongside global standards. We help define roles, processes, controls and governance around tax, and embed Pillar Two into your operating model so compliance becomes repeatable and business as usual.
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