Global Minimum Tax and the Future of Corporate Taxation

The global minimum tax (Pillar Two) is changing effective tax rates, data needs, and structuring for multinationals. This session explains the building blocks: GloBE income, covered taxes, blending, top-up tax, and safe harbours, with a focus on practical impact. We’ll cover implementation choices, timelines, reporting, and implications for treasury, IP, and holding companies. Attendees learn how to assess exposure, prepare data, and coordinate stakeholders with minimal business disruption today.

This webinar provides one-hour of CPD and offers insights and updates from a leading industry-expert speaker. 

Delegates places are interchangeable with colleagues from the same organisation.

Content

• Core mechanics: GloBE, covered taxes, top-up tax

• Safe harbours, elections, and practical shortcuts

• Data, systems, and controls needed to comply

• Impact on structures, financing, and IP planning

• Governance, roles, and cross-functional delivery

Presenter

Alessandra Corlazzoli Senior Manager, Tax at KPMG in the Bahamas

Alessandra Corlazzoli is an offshore tax adviser with 10+ years’ experience in financial services sectors. Alessandra began her tax career in Italy in 2011 and brings over a decade of international and domestic corporate/business tax experience across multiple jurisdictions. She joined KPMG in 2023. She has extensive experience delivering tax compliance and advisory services to global financial services firms, including trust companies, investment managers, and private equity houses, as well as to local businesses. Alessandra’s expertise includes tax structuring, analysis, and evaluation of complex cross-border arrangements, helping clients navigate the global tax landscape effectively. Her work often involves assessing the impact of newly introduced international tax rules, such as economic substance requirements and Pillar 2. While currently mainly focused on Jersey tax matters, Alessandra has been contributing to projects involving other offshore jurisdictions, including Guernsey, the Isle of Man, and Bermuda.