Pillar 2

1. Banking - supervision - regulation.

In banking supervision and regulation, Pillar 2 addresses firm-wide governance and risk management, among other matters.

Additional capital requirements may be imposed by bank supervisors under Pillar 2, depending on their evaluation of banks' internal assessments of their risks and capital requirements.

2. Tax - profit shifting - Global Minimum Tax - Organisation for Economic Co-operation and Development (OECD).

In international taxation, Pillar 2 of the OECD's tax reforms agreed in 2021 provides detailed rules to implement a global minimum tax rate of 15% on large multinational enterprises.

See also

• Bank supervision
• Base erosion and profit shifting (BEPS)
• Basel III
• Capital adequacy
• Corporation Tax
• Effective tax rate (ETR)
• Global Anti-Base Erosion Rules (GloBE)
• Income Inclusion Rule (IIR)
• Internal Capital Adequacy Assessment Process
• Multinational corporation/company
• Nexus rule
• Organisation for Economic Co-operation and Development (OECD)
• Parent company
• Pillar 1
• Pillar 2 - banking supervision
• Pillar 2 - global tax rules
• Pillar 3
• Profit shifting
• Prudential Regulation Authority (PRA)
• Regime
• Risk management
• Sister company
• Stress
• Subject To Tax Rule (STTR)
• Supervisory Review and Evaluation Process (SERP)
• Tax
• Tax avoidance
• Tax compliance
• Tax evasion
• Tax haven
• Tax rate
• Top-up Tax
• Transfer pricing
• Undertaxed Payments Rule (UTPR)

External links

• OECD - Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two) - Commentary
• Pillar Two rules in a nutshell - OECD