BEPS Pillar Two Technology Procurement Guide

Table of contents

• Introduction
• Why technology matters now
• The essential BEPS Pillar Two technology checklist
• Download the guide

Introduction

As the OECD’s Global AntiBase Erosion (GloBE) rules take effect across jurisdictions, Heads of Tax and Big4/Tier1 advisory teams are under pressure to operationalise 15% global minimum tax compliance with accuracy, speed, and audit-ready transparency.

Pillar Two is no longer theoretical – many countries have already enacted IIR, UTPR and QDMTT regimes, and with lodgment deadlines looming, MNEs and their advisers need to consider technology-led compliance.

This guide distils the critical requirements tax leaders should demand when procuring BEPS Pillar Two-ready software.

Why technology matters now

GloBE rules are complex and expanding

The OECD has released the GloBE Model Rules, multiple waves of Administrative Guidance, Transitional Safe Harbour rules, and GIR technical artefacts (XML schema, status messaging). These updates materially affect calculations, safe harbour eligibility, and filing mechanics.

GIR & domestic filings due

The first global lodgment deadline for the GloBE Information Return (GIR), along with associated domestic minimum tax returns for many early adopting jurisdictions, is 30 June 2026.

Therefore, it is critical that tax teams, particularly those in jurisdictions with imminent filing deadlines, procure the right software to support compliance, as soon as possible.

The essential BEPS Pillar Two technology checklist

The BEPS Pillar Two Procurement Checklist is a practical guide designed to assist multinational enterprises (MNEs) and Advisers in preparing for the upcoming compliance requirements under BEPS Pillar Two - regardless of the technology solution you decide to go with.

This checklist provides key technology considerations, including:

• Collecting and capturing data for BEPS Pillar Two
• Calculating and computation for BEPS Pillar Two
• BEPS Returns filing
• User experience and general features
• In-house support and technical expertise
• Technology architecture and security

Download the guide