The Side by Side Package: OECD’s New Framework for Global Minimum Tax
This webcast explains the Side by Side package, which allows for a U.S. exemption from Pillar Two, thereby easing international tax compliance while still complying with OECD’s global minimum tax directive.
Format
Webcast
Date
Feb 24, 2026
NASBA Field of Study
Taxes
Level
Intermediate
CPE Credits
1
Instructor
Ryan Bowen, Phil Ramstetter, Cory Perry
Availability
3 months
Product Number
WC5218906
The newly approved Side by Side (SbS) package of the Organisation for Economic Co-operation and Development (OECD) marks a major step forward in the coordinated operation of the global minimum tax (Pillar Two).
This session examines how the SbS package introduces:
- New safe harbors
- Simplified effective tax rate calculations
- A notable U.S. exemption designed to ease compliance burdens for multinational enterprises
Participants will gain practical insights into how these changes affect U.S. multinationals, what the safe harbors mean in practice, and how tax leaders can strategically position their organizations to:
- Reduce risk
- Enhance certainty
- Prepare for the future in a rapidly evolving international tax environment
Key Topics
- Overview of the OECD Side by Side (SbS) package
- Understanding the U.S. exemption
- How SbS safe harbors reduce compliance complexity
- Strategic tax planning under the SbS framework
- Operational and data impacts
- Enhancing internal readiness
Learning Outcomes
- Differentiate the key components of the OECD Side by Side package, including new safe harbors for Qualified SbS Regimes, substance-based non-refundable tax incentives, and the simplified effective tax rate (ETR) rules.
- Determine the scope and implications of the U.S. exemption, and how it affects multinational groups headquartered or operating in the United States.
- Determine how the SbS safe harbors reduce compliance complexity under Pillar Two and where they may provide relief for affected entities.
- Distinguish strategic tax considerations, including how to leverage simplified rules while preparing for global minimum tax implementation.
- Analyze operational impacts, such as data requirements, reporting adjustments, and cross-jurisdictional coordination.
- Apply insights to strengthen internal readiness and reduce uncertainty in global minimum tax compliance.
Who Will Benefit
CPAs, international practitioners, large firms, medium firms
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2 to 5 registrants
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