Turn Pillar Two into trustful compliance with PwC’s tech-enabled approach

Pillar Two

Hero Image

Pillar Two implementation brings complex challenges for multinational groups with consolidated revenue over €750m. The Pillar Two 15% global minimum tax requires you to adapt your systems, technology, processes, governance and controls to meet evolving data and compliance requirements. Done right, this creates opportunities for future growth.

The Pillar Two Module in Sightline, our end-to-end tech-enabled approach, driven by the Pillar Two Data Suite and the Pillar Two Engine, helps you gather and transform the required data, calculate the Pillar Two impact and meet your compliance obligations. With our global network of international tax specialists, we tackle complexity together. We help deliver value across the full compliance lifecycle: initial assessment through compliance and reporting.

Video

Pillar Two Module in Sightline

1:51
More tools
  • Closed captions
  • Transcript
  • Full screen
  • Share
  • Closed captions

Playback of this video is not currently available

Transcript

How we can help

Managing Pillar Two compliance across global operations brings real complexity. Registration, notification, filing and payment requirements across multiple jurisdictions require constant monitoring to maintain timely adherence to local rules. Our Pillar Two Country Tracker helps you follow Pillar Two adoption and compliance deadlines in more than 100 countries.

We help you protect your value and stay ahead of Pillar Two compliance challenges with confidence through our Connected tax compliance methodology. Our seasoned specialists and advanced technologies, led by Sightline, the Pillar Two Data Suite and the Pillar Two Engine, streamline your Pillar Two data and tax compliance process by connecting people, data, and insights seamlessly delivering a faster, smarter, and more efficient experience.

Link to Sightline

Pillar Two can have widespread impact on your financial operating model, requiring early stakeholder engagement and potentially requiring additional budget. The key question: can your current data model, systems, technology, and processes support the requirements of this new international tax framework? Early cross-functional engagement cuts through this complexity, helping your system owners understand what Pillar Two demands.

We help you assess your operating model, build a data strategy rooted in systems and processes, identify gaps and design solutions for enhanced governance and efficiency – preparing you for successful Pillar Two reporting and compliance.

Develop an action plan

Identifying the data requirements and developing a comprehensive data strategy should be one of your first steps in preparation for Pillar Two. You're managing multiple data sources across diverse stakeholders—and that makes collection and synthesization complex.

Our Data Input Catalog outlines the comprehensive data requirements for Pillar Two. It serves to identify and map the data you need for calculation and compliance obligations. This dynamic, globally governed catalogue covers all necessary data for the qualified domestic minimum top-up taxes (QDMTTs), the Income Inclusion Rule (IIR) and the Undertaxed Payments Rule (UTPR). It includes essential information for forms as they become available.

The Data Input Catalog powers our Pillar Two Data Suite designed to streamline your data collection process. Our tools narrow the scope of relevant data for Pillar Two reporting and compliance, capture entity level data that is not centrally available and, leveraging AI, transform and prepare the require data to feed our Pillar Two Engine, which performs your Pillar Two calculations.

Our Pillar Two Data Suite in Sightline streamlines every step of the Pillar Two data journey — helping teams work smarter, deliver faster, and ensure greater insight, consistency, and a clear audit trail across every client engagement.

Pillar Two Engine, powered by Beacon, is our centralized, cloud-based solution designed to quantify the impact of Pillar Two, including provision, compliance, and modelling. Its centralized rule library is regularly updated by international tax specialists. It adapts to evolving local regulations and interpretations- ensuring your global and statutory compliance.

Built on Beacon graph technology, the Pillar Two Engine delivers precise, visually traceable results to support various calculations, including the GloBE Rules and country-specific legislation, and produces multiple data points for your various compliance destinations.

The Pillar Two Engine produces deliverables for all your compliance needs, including the GloBE Information Return (GIR) and local tax forms in XML format. It identifies reporting discrepancies between the GIR and QDMTT rules. It simplifies complex cross-border filing requirements and streamlines the preparation and submission of your Pillar Two tax returns.

We continually enhance the Pillar Two Engine’s capabilities, delivering a comprehensive solution for your Pillar Two reporting and filing obligations, positioning you for strategic growth while staying ahead of evolving requirements.

Discover the Pillar Two Engine


Other PwC technology for Pillar Two

Our alliances partners help us tackle Pillar Two’s toughest challenges. They enable your existing ERP, ETL (extract, transform and load) and cloud data infrastructure to become more powerful—identifying, sourcing and transforming data for new Pillar Two processes. This integration strengthens what you already have.

Achieve a truly unified experience by feeding this data into PwC’s Pillar Two Engine, ensuring you effortlessly meet all Pillar Two reporting and filing obligations with precision and confidence.

Together with our alliances, you can make compliance work for your business growth.

AI enhances the insights, quality and value of our Pillar Two process. From data collection to understanding calculations in the Pillar Two Engine to interpreting country global minimum tax laws.

Our AI transforms how you meet Pillar Two compliance. It maps your data to standardized frameworks of Pillar Two accounts and adjustments—ensuring full compatibility with our Pillar Two Engine. Explore data deeper and uncover new insights. Interact with calculation results differently. Understand complex calculations. Identify differences between local legislation and OECD model rules.

Ready to transform your Pillar Two approach?

Learn more


{{filterContent.facetedTitle}}

{{contentList.dataService.numberHits}} {{contentList.dataService.numberHits == 1 ? 'result' : 'results'}}
{{contentList.loadingText}}

Contact us

Doug McHoney

Doug McHoney

International Tax Services Global Leader, PwC US

Shannon Baran

Shannon Baran

Partner, International Tax - Quantitative Solutions & Technologies, PwC US

Erin Callanan

Erin Callanan

Partner, US Tax Transformation, PwC US

Follow us