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Observatory on the Protection of Taxpayers RightsBelow you will find a questionnaire filled in by Peter Longer, Professor at the University of Zurich and OPT National Reporter of Switzerland. This

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What is is form pillar 2?

is form pillar 2 refers to the reporting obligation for multinational enterprises under the Base Erosion and Profit Shifting (BEPS) Action 13. It focuses on transfer pricing documentation and Country-by-Country Reporting (CbCR).

Who is required to file is form pillar 2?

Multinational enterprises with global revenues above a certain threshold are required to file is form pillar 2.

How to fill out is form pillar 2?

is form pillar 2 can be filled out electronically through the designated tax authority's online portal. It requires detailed information on intercompany transactions, profits, taxes paid, and other relevant data.

What is the purpose of is form pillar 2?

The purpose of is form pillar 2 is to enhance transparency and combat tax avoidance strategies used by multinational enterprises through transfer pricing arrangements.

What information must be reported on is form pillar 2?

Information such as the global allocation of income, taxes paid, and economic activities of the multinational enterprise's affiliates in different tax jurisdictions must be reported on is form pillar 2.

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