kpmg -第二支柱合规 应对复杂挑战 Pillar Two compliance-navigating the complexity 2025

PillarTwo

compliance—navigatingthecomplexity

2025

PillarTwo

complianceoverview

PillarTwo

compliancefocusareas

KPMGapproachto

PillarTwocompliance

Proposedapproach:

PillarTwocompliance

KPMGtechnologyapproach

forPillarTwocompliance

WhyKPMG

KPMGBEPS2.0

AutomationTechnology

Deeperinsightsandtransparency throughKPMGDigitalGateway

Technology-enabled

governanceandcollaboration

TheKPMGexperienceandglobalorganizationofTaxspecialists

limitedInternational

Introduction

ManyjurisdictionsaroundtheworldaremovingforwardwithenactinglegislationthatimplementsthePillarTwoglobalanti-baseerosionrulesproposedbythe

OrganizationforEconomicCo-operationandDevelopment(OECD).Thekey

objectiveofthePillarTworulesistoimposeaglobalminimumtaxof15percentthathelpspreventmultinationalcompaniesfromescapingtaxationbyshiftingprofitstolow-taxjurisdictions.

UnderthenewPillarTwominimumtaxregime,companiesnowfacenewcomplex

taxreportingrequirements.Manymultinationalenterprises(MNEs)impactedbyPillarTwohavealreadystartedpreparingforthesenewreportingrequirements.

Summarizedbelowareadditionaldetailsregardingthefrequency,complexity,andduedatesforvariousformsandreturnsrelatedtoPillarTwocompliance.KPMGiswell-positionedtohelpcompaniesmeetthesecomplexfilingrequirements.The

KPMGdeliverymodelforPillarTwocomplianceconsistsofvarioustechnology

solutionsandaglobalnetworkofTaxprofessionalswhoareuptospeedonleadingpracticesandapproachesforevolvingPillarTwocompliancerequirements.

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PillarTwo

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PillarTwocomplianceoverview

PillarTwocomplianceinvolvesvariousformsandfilings,withdifferentfrequenciesandduedates.Understandingthespecificrequirementsforeachjurisdictioniscrucialforcompliance.

Form/Return

Complexity

Frequency

Duedate

Numberoffilings

Medium/Low

RegistrationForm

GlobalAnti-BaseErosion

(GloBE)InformationReturn

LocaltaxformsconcerningtheQualifiedDomesticMinimum

Top-upTax(QDMTT),QualifyingIncomeInclusionRule(QIIR),

andUndertaxedProfitRule

NotificationofFiling

Onetime(unlessthereisa

structuralchange)

Annual

Annual

Annual

OnceperjurisdictionthathasimplementedPillarTwo

Oneperjurisdiction

(electivecentralfilingmaybeavailable)

Tobedetermined,andinsomejurisdictionsfilingmayonlyberequired

whereatopuptaxexposureexists

Filedannuallyper

jurisdictioninlieuof

GloBEInformation

Returnifpartofacentralfilingjurisdiction’streatynetwork

Variesbyjurisdiction

18monthsaftercloseoffirstfiscalyearand15

monthsaftercloseofeachfiscalyearthereafter

Tobedetermined,manyjurisdictionshavealignedwiththefilingdeadlineoftheGIRforlocalreturnsandpaymentsbutsomerequireearlierfiling

Tobedetermined,butlikelywithlocalGloBEfilingrequirements

Complex,butsimplifiedifeligibleforTransitionalSafeHarbor

Tobedetermined,likelysimilartoGloBE

InformationReturnrequirements

Simple(butmay

notbeuniformgivenlocalnuances)

l3

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PillarTwo

complianceoverview

>

PillarTwo

compliancefocusareas

KPMGapproachto

PillarTwocompliance

Proposedapproach:

PillarTwocompliance

>

>

>

5

KPMGtechnologyapproach

forPillarTwocompliance

>

KPMGBEPS2.0

AutomationTechnology

>

Deeperinsightsandtransparency

throughKPMGDigitalGateway

>

Technology-enabled

governanceandcollaboration

>

TheKPMGexperienceandglobal

organizationofTaxspecialists

>

WhyKPMG

>

limitedInternational

PillarTwocompliancefocusareas

NavigatingPillarTwocompliancerequiresathoroughapproachthatencompassesvariouskeyconsiderations.Keycomplianceandreportingconsiderationsinclude:

Determiningwheretofile

Multinationalcompaniesneedtoassesstheirtaxobligationsindifferentjurisdictionsandensurecompliancewithlocalregulations.

Complianceandreportingmaintenance

ThePillarTwoframework,inconjunctionwithlocalcountryenactment,significantly

increasesthecomplianceburdenon

multinationalcompanies.Acentralizedprocesssupportedbylocal/regional

resourceswillneedtobeestablishedtoensurethetimelyfilingofallreturns

andnotices.

Reviewingtransferpricingpolicies

Itiscrucialtoreviewandaligntransfer

pricingpolicieswithPillarTworequirementstoavoidpotentialtaxrisks.

Country-by-countryreporting

MNEsmustcomplywithcountry-by-countryreportingobligationstoprovidetransparencyandensurecompliancewithPillarTwo

regulations.

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.4

aieiililbal>

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S.hnology>

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PillarTwo>

complianceoverview

2efocusareas>

KPMGapproachto

PillarTwocompliance

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Technology-enabled

governanceandcollaboration

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KPMGapproachtoPillarTwocompliance

Balancedglobaldelivery

model

KPMGleveragesabalanced

deliverymodelthatcombinesglobalreach,deliverycentersandourlocalnetworkofmemberfirmstoprovidetailoredsolutionsforPillarTwo

compliance.

察'Managedservicesolution

Fromwide-rangingmanagedservicetoco-sourcingandmorebespoke

models,KPMGhastheflexibilitytomeetclientsevolvingrequirementsinyearoneandbeyond.

Technologyenabled

KPMGleveragesourinvestmentintheKPMGDigitalGatewayplatformandoursingleglobalPillarTwo

engineKPMGBEPS2.0AutomationTechnology(KBAT)tobring

efficiencyandvisibilitytoPillarTwocompliance.

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.5

compliance

Proposedapproach:

PillarTwo

PillarTwo

complianceoverview

>

PillarTwo

compliancefocusareas

KPMGapproachto

PillarTwocompliance

>

>

5

Proposedapproach:PillarTwocompliance

KPMGtechnologyapproachforPillarTwocompliance

KPMGBEPS2.0

AutomationTechnology

>

>

DeeperinsightsandtransparencythroughKPMGDigitalGateway

Technology-enabled

governanceandcollaboration

TheKPMGexperienceandglobalorganizationofTaxspecialists

WhyKPMG

>

>

>

>

Taxreportingdata

KPMGcanhelpprovidethedata relevantfortaxreportingontime,asrequiredandinapredefinedformatforefficientusebythecompany.

Datagatheringandupload

Identifyingtherightdata,andefficiently

managingthatdata,iscriticalinbuildinga

sustainablePillarTwocomplianceprocess.

Becauseeverycompany’ssystems,data,andfilingrequirementsaredifferent,KPMGcanworkcollaborativelywithclientstobest

leverageavailablesystemsandreporting

capabilities.KPMGDigitalGatewayand

KPMGBEPS2.0AutomationTechnology

(KBAT)hasamultitudeofwaystoeasily

populatedata,fromautomatedsystem

connectorstostandardizedtemplates.The

goalistocreateanefficient,automateddatagatheringanduploadprocessthathelpsto

ensureaccuracyandminimizeseffort.As

mostorganizationswillbeusingKBAT

multipletimesayear,thoughtfuldataprocessdesignhasmultipliedvalue.

GloBEInformationdata

Similartothedatafortaxreporting KPMGcanhelpprovidethedatarelevantfortheGloBEInformationReturnaswellasthecalculationoftheQDMTTandQIIR.

>

Filingofregistrationandnotificationforms

KPMGcanhelppreparethePillarTworegistrationandnotificationforms.

Calculation

Basedonthedataprovided,KPMGcan helpcarryoutananalysisastowhichentitiesmustbeincludedinthecalculation.WewillfurthercalculatetheGloBE

Income/LossandEffectiveTaxRate(ETR)ofthegroupandtheallocationoftop-uptax,applyingthechargingmechanisms.Forthis phase,weuseKPMG’sBEPS2.0 AutomationTechnology(KBAT),whichis beingconstantlyupdatedtoreflectlocal implementationspecifics.Asadeliverable,wewillprovidethetaxreportingdatatothe companyaswellaspotentialpostingsandschedulesofpaymentstobemade.

FilingofGloBEInformationReturn/localreturns

Basedonthecalculationinthepreviousphase,KPMGwillprepare theGloBEInformationReturn requiredatUltimateParentEntity(UPE)level.Wewouldalsoprepare thesupportinginformation/dataforQDMTTfilingsateachcountryand provideittoourlocalteamsforprocessingandfiling.

6

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.

limitedInternational

aieiililbal>

WhyKPMG>

S.hnology>

rhiisicy

PillarTwo>

complianceoverview

2efocusareas>

KPMGapproachto

PillarTwocompliance

>

Proposedapproach:>

PillarTwocompliance

5lch>

>

Technology-enabled

governanceandcollaboration

limitedInternational

KPMGtechnologyapproachforPillarTwocompliance

KPMGDigitalGateway

AccesstoKPMGtools,workflowmanagement,documentrepository,technicalimplementationtracker

Governance,EntityManagement,NewsandHorizonScanning

DataGatherKPMGBEPS2.0AutomationTechnology(KBAT)&CbCOutputs

ClientDataSources

Extraction

Dashboards

•ProformaGloBEInformation

Returnsandreportingpackages

•Cloud-basedcalculationswith

traceabilityviaembeddedresultsviewer

•VisualizationsofdetailedBEPS

•2.0PillarTwoanalytics

•AuditReports

•GIRXMLgenerationembedded

•Centralizeddatacollectionviaautomation(pushorpull)

leveragingDigitalGateway

•ERP

•TaxReporting

•Othersystems(e.g.LegalEntity)

•Centralizeddatacollectionviamanualinputs(template)

•Decentralizeddatacollectionviadatainputscreensgivinguser

levelaccesstoKBAT

•Dynamicdatacollection

•Period,jurisdictionalandentitymanagement

•Dynamicscenariomodelingandsimulationsbyperiod

•YearendPillarTwo

provisioningvialighttouchcalculations

•Scopingofcalculationfromglobalsimplificationtoentityspecificcalculations

•Multipledeploymentmodels

•LegalEntityManagement

•AuditTrail/DataExport

•DigitalGatewayIntegration

•Translationofkeydatapointsintofinance

informationrequest

•Multi-language

•Facilitateend-to-end

compliancefromcompletionofthesafeharbor

calculationstothefull

GLoBEInformationReturn

•Realtimedeploymentoftechnicalupdatesbasedonlegislativedevelopments

•Attachmentstosubstantiatepositionormanual

calculationprocess

•Downloadedcalculationresults,historical

calculationsintoexcel

DataCentralization/DataStore

•Rolebasedaccess/security

•ActiveDirectory

•Jurisdiction/Entitylevelsegregation

•Audittrailsandlogging

DataAnalytics

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.7

PillarTwo

complianceoverview

>

PillarTwo

compliancefocusareas

>

KPMGapproachto

PillarTwocompliance

>

Proposedapproach:

PillarTwocompliance

>

5

KPMGtechnologyapproach

forPillarTwocompliance

KPMGBEPS2.0

AutomationTechnology

>

>

Deeperinsightsandtransparency

throughKPMGDigitalGateway

>

Technology-enabled

governanceandcollaboration

>

TheKPMGexperienceandglobal

organizationofTaxspecialists

>

WhyKPMG

>

limitedInternational

ModelingforthecontinuouslyevolvingglobaltaxlandscaperelatedtoPillarTworeforms

KPMGBEPS2.0AutomationTechnologyisascalableandtransparentsolutionbuiltonthe

KPMGDigitalGatewayplatform.ThesolutionsupportsthePillarTwoprocessfromthecollectionofdatathroughtotheproductionoftherelevantPillarTwoGloBEInformationReturnsandlocalreportingpackages.QuicklyassessthelikelyimpactofPillarTwoandthedegreeoffocusyouneedtorespondeffectivelytothechallengesBEPSmaybring.

Thisproprietarytoolallowsforbothhigh-levelanddetailedmodelingofBEPS2.0PillarTwo

provisions,includingsafeharborcalculations.MaintainedbyKPMGwithinputbyaglobalteamofprofessionalsfromtheKPMGglobalorganizationofindependentfirms,thetoolprovidesyour

teamwiththeabilitytomodelthelatesttaxtechnicalupdates,legislativechanges,andregulatoryguidancetosupportplanning,provision,andcompliancerequirements.

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.8

WhyKPMG>

aieiililbal>

rhiisicy

>

PillarTwo

complianceoverview

2efocusareas>

>

>

KPMGapproachto

PillarTwocompliance

Proposedapproach:PillarTwocompliance

5lch>

KPMGBEPS2.0

AutomationTechnology

>

8l-laboration>

limitedInternational

Powerfulmodellingcapabilitieshandletaxprovision,taxcompliance,andtaxplanning

Scalabilitycanaccommodateboth“back-of-the-envelope”andin-depthcalculations

Extensivescenarioplanningabilityfacilitatesalignmentoftaxplanningwithbusinessgoalsandobjectives

High-impactvisualizationsenableeasycomparisonofplanningopportunitiesandcost-benefitanalysesfordiscussionwithstakeholders

RegularupdatesfactorinnewOECDguidanceand

legislativechangefromtaxauthoritiesimplementingPillarTwoacrosstheglobe

KeyBEPS2.0AutomationTechnologymodelfeatures

KeyBEPS2.0

Automation

Technology

modelfeatures

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.9

WhyKPMG>

rhiisicy

aieiililbal>

>

PillarTwo

complianceoverview

2efocusareas>

>

>

KPMGapproachto

PillarTwocompliance

Proposedapproach:PillarTwocompliance

5lch>

KPMGBEPS2.0

AutomationTechnology

>

8l-laboration>

limitedInternational

KPMGBEPS2.0AutomationTechnologypotentialbenefits

KPMGBEPS2.0AutomationTechnologyispartoftheKPMGglobaltaxmodelingsuite.Itisacloudbasedtooldesignedtohelp

evaluate,monitor,compile,track,calculate,analyze,report,andcomplywithPillarTwoobligations,throughintegrationwiththeKPMGDigitalGatewayplatform.

Summaryreportsandvisualizations

Themodeldeliversonlinevisualizations,includingtheabilitytoviewandcomparescenariosformultipleyearsandjurisdictions,accessibledirectlybyclientendusersthroughKPMGDigitalGatewaythatallowstax

teamstogleaninsightsandbettercommunicatewithC-suiteexecutives,auditcommittees,andotherstakeholders.

Easyaccess

ClientscanobtainpersonaldesktopaccesstotheirExcelversionofKPMG

BEPS2.0AutomationTechnology

Evaluatecashtaxandeffectivetaxrate

Themodelcalculatesmultiyearcashtaxandeffectivetaxrateimpactsofbothpillars,consideringvariouspossiblecombinationsofdifferentproposals.

Scalableforbothinitialassessmentandin-depthmodeling

Themodelisscalablewithavailabletimeanddataandisabletodeliverbothhigh-levelanddetailedresults.

Summariesofquantitativeresults

Detailedquantitativeresultsassistinunderstandingtheeffectsoftheproposalsonbusinessoperationsatalllevels.

Identifynecessaryrestructuringwork

Themodelingresultsandanalyticshelpidentifypotential,proactiveresponsestotaxchangesfromtheproposals’newrules.

Informpolicyadvocacy

Scenariocomparisoncapabilitieshelpidentifythekeycomponentsoftheproposedrulesthatmaymostsignificantlyaffectyourbusinessand

informaneffectiveapproachtorespondtopolicymakers.

Criticaldataandprocessgapanalysis

Witheverydatapointneededforcompliancereportingcapturedinthemodel,anaccurateassessmentofopendataandprocessgapsispossible.

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.10

aieiililbal>

WhyKPMG>

PillarTwo>

complianceoverview

2efocusareas>

>

>

KPMGapproachto

PillarTwocompliance

Proposedapproach:PillarTwocompliance

5lch>

>

KPMGBEPS2.0

AutomationTechnology

Deeperinsightsandtransparency throughKPMGDigitalGateway

>

8l-laboration>

limitedInternational

DeeperinsightsandtransparencythroughKPMGDigitalGateway

KBATisbuiltonKPMG’swidertechnologyplatform–KPMGDigitalGateway.The

platform’scorefunctionalitysupportsallaspectsofPillarTwocompliance,enables

effectivecollaborationandhelpsensurefullvisibilityofprocessesanddata.Itincludes

featuressuchasworkflowmanagement,documentationsharing,dataextraction,

questionnaires,legalentitymanagementandaccesstothelatestnewsonPillarTwo.

TheseKPMGDigitalGatewayapplicationsarerelevantnotonlyforPillarTwocompliancebutalsofortheefficientmanagementofanytax-relatedprocesses.

Projectandworkflow

managementthroughtheworkflow

application,providingvisibility,control

andreal-timestatusacrossglobaland

local(e.g.QDMTT)PillarTwo

obligations.

LegalEntityManagement

functionalitysupportsentity

classificationunderPillarTwo,

documentsownershipdetails,andhelpsensurethatentitycharacteristicsare

accuratelyrecordedforuseincalculations.

PortaltosharePillarTwo

documents(e.g.GloBEandQDMTTreturns)securelywithyourfinanceandtaxteammembers,aswellasKPMGteams,whilemaintainingclearaudit

trails.Accessdocuments24/7andarchiveatanytime.

Reportingtoolanddashboardsviathedataanalyticsmodulethroughvisualrepresentationofdatatosupportthe

reviewofPillarTwocalculations,

scenarioplanning,electionmanagementandmodeling.

Standardizedatacollectionthroughdataextractionandtransformation

capabilities,aswellastheabilityto

collectunstructureddatamanually

throughquestionnaireswhennecessary.

SinglepointofaccesstoallKPMGapplications,includingKPMGBEPS

AutomationTechnologyandtheBEPSnewsfeedstostayaheadof

developments.

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.11

PillarTwo

complianceoverview

>

PillarTwo

compliancefocusareas

>

KPMGapproachto

PillarTwocompliance

>

Proposedapproach:

PillarTwocompliance

>

5

KPMGtechnologyapproach

forPillarTwocompliance

>

KPMGBEPS2.0

AutomationTechnology

>

Deeperinsightsandtransparency

throughKPMGDigitalGateway

>

Technology-enabled

governanceandcollaboration

>

TheKPMGexperienceandglobal

organizationofTaxspecialists

>

WhyKPMG

>

limitedInternational

Technology-enabledgovernanceandcollaboration

TheglobalprocessmanagementandcollaborationfunctionalitywithinKPMGDigitalGatewaydeliversa360-degreeviewofyourglobalcompliance

landscape,acrossteams,divisions,andborders.Itisthebackboneofthegovernanceandoversightstructureinplacetosupportglobalmanaged

services.Itprovidesacompanythevisibilitytomaintainthetaxcalendar,monitorstatus,trackdeliverables,andaccesscriticalinformationforeachserviceareainanyjurisdictionatanypointintime.

Gatewayworkflowanddocumentmanagementmoduleswillfacilitateandprovidevisibilityofthewide-rangingcomplianceandreportingprocesses.

Keyfunctionalityincludes

Interactivedashboard

Real-timevisibilityandanalyticsbyregion,country,process,year,status,andmore,providinginsightsintopotentialtaxissues/opportunitiesandrealstatustrackingofalldeliverablesofferingcontrolandvisibilityoverreportingobligations

Flexiblereporting

Exportablereportingofalldata

Globalworkflowmanagement

Consistentcontrolframeworktoprovidevisibilityofcomplianceprogressandmonitorcompliancecalendar

Centralizeddocumentcollaboration

Centralizeddocumentmanagementandcollaborationthroughonlinefileroomstructuredbyregion,country,entity,process,period,filing

Taxnoticemanagement

Centraltaxnoticesrecording,management,andreporting

Entityandstructuremanagement

Legalandorganizationchartsvisuallydepictingownership,taxclassification,andentityattributes

Remoteaccessfromanydevice

Remote24/7accessfromvarioustechnologydevices

Taxnewsandlegislativeupdates

Taxnewsflashesandlegislativeupdatesacrosstheglobe

AccesstoKPMGglobalorganization

AccesstoKPMGindustryandcountrylevelresources

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.12

rhiisicy

WhyKPMG>

PillarTwo>

complianceoverview

2efocusareas>

KPMGapproachto

PillarTwocompliance

>

Proposedapproach:

PillarTwocompliance

>

5lch>

>

KPMGBEPS2.0

AutomationTechnology

>

Technology-enabled

governanceandcollaboration

TheKPMGexperienceandglobalorganizationofTaxspecialists

>

limitedInternational

TheKPMGexperienceandglobalorganizationofTaxspecialists

TheKPMGglobalorganizationofTaxspecialistsbringsextensiveexperienceanddeepknowledgeofPillarTwocompliance

requirements,helpingtoensureaccurateandreliablecompliancesolutions.OurexperienceinPillarTwocomplianceissupportedbyourtrackrecordofsuccessfullyassistingMNEsinmeetingtheirtaxobligationsandmanagingtaxrisks.

KPMGthree-tierdeliverymodel

Globalorganizationofmorethan140KPMGfirms

•Dedicatedcountycompliancenetwork

•Localcompliancespecialists

•Taxauthorityrelationshipmanagement

•Opportunityandriskidentification

•Insightonlegislativechanges

KPMGdeliverynetwork

•Datacentralization

•PMOsupport

•Technologybuildandmaintenance

Centersofexcellence

•Programmanagement

•Transitionandtransformationknowledge

•Processdesign

(LeanSixSigma)

•Technologyandautomation

•Standardizedmethodologyandtooldevelopment

•PillarTwotaxreporting

•Regionalproject

managementteams

©2025CopyrightownedbyoneormoreoftheKPMGInternationalentities.KPMGInternationalentitiesprovidenoservicestoclients.Allrightsreserved.13

KPMGtechnologyapproach

forPillarTwocompliance

>

KPMGBEPS2.0

AutomationTechnology

>

Deeperinsightsandtransparency

throughKPMGDigitalGateway

>

Technology-enabled

governanceandcollaboration

>

TheKPMGexperienceandglobal

organizationofTaxspecialists

>

WhyKPMG