1 Day Practical Pillar 2 course

Sa 14 December 10am - 4pm Amsterdam time

The goals of this course are for you to:

  1. understand Pillar 2 and how it works, and
  2. be able to make a reasonable assessment of its impact for an MNE in any jurisdiction.

To do this, we will:

  1. Go through the Pillar 2 safe harbours and Qualified Domestic Top-up Taxes (TuTs).
  2. Determine the GloBE income, GloBE Taxes, and Jurisdictional Top-up Taxs.
  3. Allocate TuTs under the IIR, UTPR, and STTR.
  4. Deal with GloBE elections, M&A, and disposals.
  5. Dive into Joint Ventures, Flow-throughs, and deductible distribution regimes.



Your Instructor


Johann H. Müller
Johann H. Müller

My passions are tax and teaching. I love reading and understanding treaties, laws and directives; seeing how they are shaped in case law and then explaining all that in clear, simple terms with references to real life practical examples. I enjoy interacting with people, raising questions and getting them to connect the dots so that ultimately they feel comfortable with the material and their skills.

I teach transfer pricing, international corporate taxation, and Pillar 2 in a variety of formats: online automated, online face to face, and in person. My typical audiences are: governments, universities, tax professionals with continued education requirements, professional service providers and post graduate students following the Chartered Institute of Taxation’s exams for an Advanced Diploma in International Taxation (#CIOT and #ADIT).

In my teaching I bring to the table my 25+ years experience in international tax and transfer pricing from working in Amsterdam, London, New York and Copenhagen; working for large law firms, accounting firms, the Danish government and various multinationals in various industries. I also published books and numerous articles on taxation, and am currently the editor of PE Plus, an international database on the taxation of permanent establishments.

Please have look at:
Bettertax.info - our business website;
Our Youtube channel where we discuss various tax topics; and
LinkedIn - for my personal profile. Send me an invite so we can stay in touch :-).

You can reach me at: [email protected] or +45-6120 2911.


Course Curriculum


  Course Introduction, meetings and practical stuff
Available in days
days after you enroll
  Pillar 2 legislation and related publications
Available in days
days after you enroll

Frequently Asked Questions


When does the course start and finish?
The next live class date is in the CLASSES AND UPDATES lecture in the first section of this course. You have access to all course materials for 6 months after the live course class
Can I progress from the 1 day course to the full Pillar 2 course or the Pillar 2 tool.
Of course you can! We would love for you to go further into Pillar 2 with us. Should you decide to sign up for either of the above (course or tool), we will give you a full credit for the fees (ex VAT) you already paid for this 1 day Pillar 2 course.

Get started now!