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Pillar 2

Our expertise for your strategic operations

With the entry into force of the Pillar 2 rules, large corporate groups are faced with new tax obligations. 

A major change for international groups

Pillar 2 obliges large corporate groups to completely revise their information systems and their internal compliance processes. It imposes new declaration obligations and causes them to review all of the group's structures and operations due to minimum taxation requirements. 

Strategic guidance

We guide groups that are subject to Pillar 2 rules in how to conduct audits of their structures and analyse their effective tax rate, according to the OECD models, the minimum tax directive and safe harbour rules.  

As one of the authors of the first benchmark study on the subject in partnership with Lefebvre-Dalloz, the firm has confirmed its unique tax expertise for corporate groups.

Events

  • France
    08 Apr 2026

    CMS at Fordham IP & Policy Conference

  • France
    21 Apr 2026

    On the Pulse webinar series 2026 - Spring/Summer

  • France
    28 Apr 2026

    IP Insights webinar series 2026

  • France
    02 May 2026

    CMS at INTA 2026

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