The Side by Side Package: OECD’s New Framework for Global Minimum Tax
June 3, 2026
Live Webcast
1 CPE Credit
The Side by Side Package: OECD’s New Framework for Global Minimum Tax
The newly approved Side by Side (SbS) package of the Organisation for Economic Co-operation and Development (OECD) marks a major step forward in the coordinated operation of the global minimum tax (Pillar Two). This session examines how the SbS package introduces:
New safe harbors
Simplified effective tax rate calculations
A notable U.S. exemption designed to ease compliance burdens for multinational enterprises Participants will gain practical insights into how these changes affect U.S. multinationals, what the safe harbors mean in practice, and how tax leaders can strategically position their organizations to:
Reduce risk
Enhance certainty
Prepare for the future in a rapidly evolving international tax environment
Learning Objectives
Differentiate the key components of the OECD Side by Side package, including new safe harbors for Qualified SbS Regimes, substance-based non-refundable tax incentives, and the simplified effective tax rate (ETR) rules.
Determine the scope and implications of the U.S. exemption, and how it affects multinational groups headquartered or operating in the United States.
Determine how the SbS safe harbors reduce compliance complexity under Pillar Two and where they may provide relief for affected entities.
Distinguish strategic tax considerations, including how to leverage simplified rules while preparing for global minimum tax implementation.
Analyze operational impacts, such as data requirements, reporting adjustments, and cross-jurisdictional coordination.
Apply insights to strengthen internal readiness and reduce uncertainty in global minimum tax compliance.
Major Topics
Overview of the OECD Side by Side (SbS) package
Understanding the U.S. exemption
How SbS safe harbors reduce compliance complexity
Strategic tax planning under the SbS framework
Operational and data impacts
Enhancing internal readiness
CPE Credits Available
1 CPE Credit
1
Taxes
Things to Know About This Course
Course Level
Intermediate
Professional Area of Focus
Tax / Taxation
Prerequisites
Basic understanding of international taxation
Advanced Preparation
None
Intended Audience
CPAs, international practitioners, large firms, medium firms
