Tax & AccountingMay 08, 2024

Wolters Kluwer BEPS Pillar Two Readiness Index Report

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The BEPS Pillar Two Readiness Index is a quarterly pulse check for gauging readiness across global tax jurisdictions subject to BEPS Pillar Two measures. This survey seeks to provide valuable insights into the implementation of international tax policies and their impact on businesses across the globe. The insights gained from the Wolters Kluwer BEPS Pillar Two Readiness Index are aimed to better guide impacted organisations through the complexities of Pillar Two with valuable information that aids in their strategic planning and decision-making around BEPS Pillar Two obligations.

This current quarterly survey was conducted from January to March 2024 and synthesises insights from 122 participants, representing a global cross-section of organisations that meet Pillar Two reporting requirements.

Sentiments and concerns:

  • While the anticipation of data challenges has slightly decreased, 70% still foresee difficulties in data collection and management.
  • Confidence in international collaboration has improved, with 60% believing in its achievability.

In summary, the comparison of data from the previous quarters survey shows a positive shift in sentiment and movement towards actively preparing for BEPS Pillar Two. Download the full report to discover the priorities, sentiments, opportunities, and challenges faced by multinational organisations as they progress in their Pillar Two readiness journey.

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