We would like to invite you to our OECD Pillar Two/GloBE Tax Accounting seminar from Monday 20 to Wednesday 22 November 2023 in the Deloitte office in Zurich. Over this three half-day workshop series (1pm to 6pm), our team of local tax accounting and Pillar Two experts will provide an interactive training taking you from the basics of tax accounting to understanding key considerations of Pillar Two.

The seminar is intended for tax professionals that do not have an advanced tax accounting knowledge but want to understand the key concepts required to apply the Pillar Two rules in a reporting and planning context.

A brief overview of the agenda is:

• Tax Accounting Basics: Refresh your knowledge of accounting for income tax under IAS 12 and ASC 740.
• GloBE Tax Accounting Considerations: Learn key aspects of the GloBE Rules and also gain insight into the interaction of these rules within a Swiss context. These items include inter alia, deferred tax asset recognition, the treatment of stock-based compensation, investment income, etc.
  
  

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The sessions will be held in English.

Participation fees and cancellation terms:
The cost of attendance is CHF 1’500 (excl. VAT). The indicated price includes participation in the three half-day workshop series, related training material as well as refreshments.

An invoice will be issued after the three-day course.

You may withdraw from a course up to two weeks before the training date without cost. After this date, an amount equal to 50% of the participation fee will be apply. However, substitution of attendees may be made at any time.

If you have any questions, please reach out to us. We look forward to welcoming you to the event.

Key contacts

Daniel Stutzmann - Partner, Global Minimum Tax  

Daniel is a tax partner with 17 years of experience as an international corporate tax specialist. He has extensive experience in the area of cross-border structuring (including establishing tax-efficient IP and financing structures) and business reorganisations, including large supply chain transformation projects. Daniel also has broad knowledge in tax accounting and tax reporting, both from an advisory and audit side. He is a specialist in the OECD pillar two legislation and its impact, and leads the Deloitte Switzerland pillar two team.

As a Swiss tax expert, Daniel has managed the Swiss tax compliance of hundreds of companies in Switzerland, from various industries. He is well acquainted with the Swiss tax authorities and has successfully led various tax audit and tax ruling negotiations with the Swiss tax authorities.

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Brandi Caruso - Partner, Tax Accounting

Brandi heads Deloitte’s Tax Accounting team in Switzerland. She is responsible for clients across a range of industries with significant operations globally, including teams, project deliverables, related proposals, and overall stakeholder management. Brandi is the Lead Tax Audit Partner for both Swiss and globally led audit engagements. Brandi has extensive expertise in advising the Swiss financial services industry on the implementation of US and international transparency regimes. Brandi is a US Certified Public Accountant and has more than 20 years of experience with Deloitte and has worked in London and San Diego.

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