We invite you to join BDO Kuwait’s exclusive in-person, two-day training course focused on the OECD Pillar Two framework and its practical implications for multinational groups.
Venue: Alhamra hotel
Cost: KD 300 per person
Early bird: 10% early bird discount available until 8 January 2026.
Limited spaces available.
The OECD has introduced a 15% global minimum tax for groups with consolidated revenues of at least EUR 750 million in at least two of the last four financial years. This framework has been adopted in over 55 jurisdictions, including most of the GCC. In line with these developments, Kuwait has introduced its own Domestic Minimum Top-Up Tax (DMTT), effective for financial years beginning on or after 1 January 2025. This evolving global tax landscape presents new practical challenges. Our course will provide you with in-depth insights into the application of the top-up taxes under the Globe rules, discuss potential implementation challenges specific to Kuwait, and outline effective compliance strategies. Don’t miss this opportunity to gain expert knowledge and prepare your organization for the upcoming changes.
Topics covered
- Pillar Two and recent global tax development
- Impact of Global Minimum Tax
- Scope of Kuwait DMTT Law
- Interplay between Kuwait DMTT and existing tax laws
- Safe Harbour and transitional rules
- Top-up tax computations
- Pillar Two impact in M&A
- Pillar Two and tax incentives
- Compliance strategies
- Case studies
- Assess the impact of Pillar Two on a group
- Understand the rules for accessing Pillar Two safe harbours
- Understand the steps and relevant adjustments for top-up tax computations
- Assess the impact of Pillar Two on merger and acquisition transactions
- Assess the impact of Pillar Two on existing tax incentives
Who should attend
This course would be valuable to in-house tax and finance managers, advisors, lawyers as well as academics and students interested in international tax. This is an intermediate level course – basic understanding of Pillar Two is required. Participants will receive an official certificate of completion at the end of the academy
For questions, and for detailed course programme, please contact us at: bdo.events@bdo.com.kw
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