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Pillar Two brings unprecedented changes to the global tax system, impacting large multinational companies that operate under the reformed international tax

In March 2023, we published our Pillar Two Data Input Catalog, which is also available to download directly on our Pillar Two website

The document highlights the urgency for taxpayers to start preparing for Pillar Two, outlining anticipated divergences in Pillar Two rules, calculation complexities, and considerations in developing an extensive data strategy. The Data Input Catalog, included as an Appendix, defines the data requirements for Pillar Two, giving in-scope MNEs a comprehensive understanding of the amount of work that lies ahead of them and can help MNEs anticipate the unique challenges they will face. Acting as the foundation to develop an extensive data strategy, assess operational preparedness, or determine a modeling approach, PwC’s Data Input Catalog is the core to Pillar Two readiness.