Pillar and Pillar 2 for Ghana Tax Conference - Prof Oyedokun.pptx

OECD’s Pillar 1 and Pillar 2 Approach to
Businesses

Being A paper presented at the 10th Annual International Tax Conference of the Chartered Institute of Taxation, Ghana at Alisa Hotel, North Ridge, Accra, Ghana from August 24 – 26, 2022.

1. OECD’s Pillar 1 and Pillar 2 Approach to Businesses Being A paper presented at the 10th Annual International Tax Conference of the Chartered Institute of Taxation, Ghana at Alisa Hotel, North Ridge, Accra, Ghana from August 24 – 26, 2022.

2. ND (Fin), HND (Acct.), BSc. (Acct. Ed), BSc (Acct. & Fin.), BSc. (Bus. Admin), MBA (Acct. & Fin.), MSc. (Acct.), MSc. (Bus & Econs ), MSc (Tax), MTP (SA), PhD (Acct), PhD (Fin), PhD (FA), FCA, FCTI, ACIB, ACS, ACIS, MNIM, FCNA, FCFIP, FCE, FERP, CICA, CFA, CFE, CIPFA, CPFA, ACAMS, ABR, CertIFR , IPA, IFA, FFAR, FPD-CR, FSEAN

3. Organisation for Economic Co-operation and Development (OECD)’s Pillar 1 and Pillar 2 Approach to Businesses

4. Introduction

5. Introduction

6. Pillar One

7. Insights on Pillar One

8. Pillar Two

9. Insights on Pillar Two

10. Important Elements in Pillar Two

11. Important Elements in Pillar Two

12. Pillar Two Key Process Points made in Consultation of Implementation Work

13. QECD’s Tax Conference View on Pillar One and Two

14. Highlights from the Conference Discussion of the BEPS 2.0 Project

15. Highlights from the Conference Discussion of the BEPS 2.0 Project

16. Highlights from the Conference Discussion of the BEPS 2.0 Project

17. The Impact of the OECD’s Pillar 1 and Pillar 2 Approach on Businesses

18. Impact of Pillar 1 on businesses

19. Impact of Pillar 2 on Businesses

20. Impact of Pillar 2 on Businesses

21. Conclusion

22. Recommendation