Pillar Two reporting obligations: are your clients in scope?

Pillar Two requirements are now in effect, with initial reporting deadlines underway and further lodgment obligations approaching in 2027.

While the rules only apply to certain organisations, working out whether a client falls within scope is not always straightforward. Some businesses may have Pillar Two obligations despite having no previous history of complex international tax reporting, meaning the requirements can be easily overlooked. With significant penalties applying for missed or late lodgments, identifying affected clients early and understanding their obligations is critical.

Join Grant Thornton's Corporate Tax specialists, Vince Tropiano and Nathan Caprara, for a practical discussion on:

• identifying clients who may be affected
• key reporting requirements, deadlines and penalty risks
• challenges emerging from the first reporting cycle
• lessons learned from early Pillar Two lodgments.

Whether you’re reviewing your client base, responding to client questions or looking to better understand Pillar Two, the session will help you identify where the rules may apply and what needs to be considered.

Vince and Nathan will also outline how Grant Thornton’s Pillar Two team can support Affinity members in meeting their clients’ reporting obligations.