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From a desire to tackle global and systemic challenges, Environmental and Social Governance (ESG), has taken center stage with lawmakers in recent years. This has resulted in the implementation of ESG laws by governing bodies. Whereas these at first remained limited to the financial sector, they have now permeated every part of our economy.

The OECD/G20 two pillar solution has moved from policy design to implementation. Pillar Two is now in force across many jurisdictions, introducing a global minimum tax and significantly expanding compliance and reporting obligations for multinational groups. Jurisdictions can choose to apply Amount B of Pillar One for in-scope distribution activities, but adoption of Amount A remains uncertain due to the lack of global consensus. The implementation of these new rules raises strategic and operational questions for tax directors and their teams, where understanding the interaction and impact is key.