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Assess your structure, footprint and current ETR.
Tax Compliance
Pillar 2 Tax Compliance Services
Supporting very large groups to assess, prepare and comply with OECD Pillar 2 - turning complexity into clarity so you can meet obligations, manage risk and act with confidence.
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You may need to prepare for pillar 2 if you:
- Have Consolidated Group Revenues of €750m or More
If your multinational group has annual consolidated revenue of €750m (around £650m) or more in 2 of the previous 4 accounting periods, Pillar 2 rules are likely to apply and your business may be in scope. - Operate Across Multiple Jurisdictions
If your group operates in more than one country, you may need to assess how Pillar 2 affects each territory and any additional local compliance obligations. - Want to Understand Your Effective Tax Rate and Potential Top-Up Tax Exposure
If you are unsure whether your effective tax rate could trigger a top-up tax, early analysis helps identify risks and supports better planning. - Need to Meet Upcoming Reporting and Filing Deadlines
New reporting obligations and tight deadlines mean businesses need clear processes, accurate data, and the right support to stay compliant and avoid penalties.
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Why pillar 2 matters now?
Pillar 2 is reshaping the international tax landscape for very large groups. With new rules introducing a global minimum tax rate, businesses need to understand how their tax position, reporting obligations, and compliance requirements may be affected. Taking action early helps reduce risk, avoid unexpected exposure, and create time for informed strategic decisions.
A new international tax baseline
Introduces a Global Minimum Tax Rate of 15%
A shift in global tax rules
Changes How Very Large Groups Are Taxed
The OECD model Pillar 2 rules look to fundamentally change how profits are assessed and taxed worldwide, with a view to prevent a “race to the bottom”, requiring groups to review structures and understand their global tax position in more detail than ever before.
Greater reporting and governance demands
Increases Compliance Obligations and Scrutiny
Businesses must prepare for more complex calculations, additional disclosures, and increased scrutiny from tax authorities across multiple jurisdictions.
Preparation creates flexibility
Early Action Reduces Risk and Gives You Options
Starting early allows businesses to identify risks, manage potential top-up tax exposure, and make strategic decisions before deadlines and reporting requirements hit.
Is Your Business in Scope?
Global tax rules are changing fast. Staying ahead matters. We work with very large groups, CFOs, Finance Directors and Tax teams to simplify Pillar 2 compliance, reduce uncertainty and turn complex reporting obligations into clear action.
Let's talk Pillar 2
Why Cooper Parry?
- Deep techinical tax expertise
- Practical experience with very large groups
- End-to-end-support, not just advice
- Clear commerical approach
Our model is built around three core pillars: Proactive coordinated advice, Data-driven software partnerships, and Co-Source. We don’t just help you comply. We support you throughout the process, sharing insight and expertise along the way.
People you can speak to
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How we can help
End-to-end support across five key areas
Pillar 2 Safe Harbour Analysis
Reduce compliance complexity by identifying where safe harbour provisions apply.
We assess eligibility against OECD guidance and support modelling to simplify your Pillar 2 obligations.
Safe harbour provisions can significantly reduce the administrative burden associated with your Pillar 2 compliance obligations where specific financial thresholds are met.
What we offer:
- Analysis aligned to OECD guidance.
- Consulting-related support on your safe harbour modelling.
Review of Internal Safe Harbour Analysis
Independent review of your in-house safe harbour assessments.
We challenge calculations, assumptions and enquiry risk to strengthen confidence in your position.
For groups preparing safe harbour assessments in‑house, we provide independent review and risk‑focused challenge.
Our review includes:
- Assessing whether calculations and assumptions have been applied appropriately.
- Considering HMRC and overseas tax authority enquiry risk.
- Highlighting technical or interpretive issues that could undermine reliance on safe harbour.
- Review of the underlying qualified CbCR data position and key assumptions.
Designed to provide comfort without duplicating work already done internally.
Co-source Support for GloBE Calculations & GIR
Technical support for GloBE calculations and GIR preparation.
Your team owns the data, while we support analysis, disclosures and reporting accuracy.
We offer co‑source Pillar 2 calculation support, rather than a full outsourcing model.
What this means in practice:
- Your team prepares the underlying data and draft working.
- We support the technical analysis, review key assumptions, and help shape the calculations and disclosures that feed into the GloBE Information Return (GIR) and related UK obligations.
UK Pillar 2 Self Assessment & DTT Support
Support for UK Self Assessment returns and Domestic Top-up Tax positions.
We help review computations, elections and filing obligations with a practical, proportionate approach.
We also provide co-source assistance with the UK Pillar 2 Self Assessment return and Domestic Top-up Tax (DTT) position, including review of UK computations, allocation mechanics, elections and filing positions.
More targeted and proportionate than full GIR preparation, while still addressing the UK-specific technical positions and filing obligations.
Filing Support (UK & Overseas)
Operational support for final-stage Pillar 2 submissions.
We assist with data validation, filing workflows and selected overseas electronic submissions.
For groups seeking operational support at the final stage, we offer a filing support service for UK Pillar 2 returns and selected overseas electronic submissions, including data collation, validation support and submission workflows where local processes permit.
Planning For PIllar 2: Your Next Steps
Model and prepare
Test scenarios, review safe harbours and plan your data.
Get ready to report
Align processes and meet 2026 and future deadlines.
Our Approach
A proven journey to help you move forward with confidence
1. Assess
Understand your exposure and priorities
2. Support
Build your data and compliance approach
3. Review
Ensure accuracy and readiness
4. File
Submit with confidence and meet deadlines
Power your Pillar 2 compliance with proven tax technology
Cooper Parry partners with Tax Systems to deliver a seamless approach to Pillar 2 compliance, combining expert advisory with trusted technology. From data management to HMRC-ready filings, their market-leading solutions help businesses stay compliant with confidence.
Learn More About Tax Systems
Speak To Our Pillar 2 Specialists
The People Behind Smarter Compliance
Get practical advice from experts who understand the detail and the bigger picture.
