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Section Conference

Hybrid Pillar Two Boot Camp Materials

November 29, 2023


Materials for the Hybrid Pillar Two Boot Camp are available for download in PDF format.

At the close of the meeting, attendees who registered for the Hybrid Pillar Two Boot Camp may access the materials by logging in with the ABA username and password used to register for the meeting.

To retrieve a forgotten ID or password, please follow the prompts at You may also contact the ABA Member Service Center at [email protected] or 1-800-285-2221.

Conference Materials

Introduction to Pillar Two

  • Materials are being prepared and will be posted when available.

Computing GloBE Income or Loss

Computing Adjusted Covered Taxes

Computing the Effective Tax Rate

The Qualified Domestic Minimum Top-Up Tax

The Income Inclusion Rule, the Undertaxed Profits Rule, and Their Coordination

Pillar Two and M&A

Pillar Two Compliance