Pillar Two — GloBE Rules Award
Professional practice course for the Pillar Two GloBE Rules Award. Covers the global minimum tax framework, qualified domestic minimum top-up taxes, substance-based income exclusions, and compliance reporting.
- Complete eBook
- MojiTax Tools
- Skills Matrix
- Assessment (MCQ)
- MojiTax Connect
Explore Pillar Two
This is a standalone Professional Practice course. Explore our full course catalogue or save with a subscription.
Practice-Ready Skills
Day-to-day application with case studies and MojiTax Tools. How practitioners navigate the GloBE rules framework.
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Frequently Asked Questions
Pillar Two is the OECD's Global Anti-Base Erosion (GloBE) framework, which establishes a 15% global minimum effective tax rate for multinational enterprises with consolidated revenues above €750 million. The CIOT offers a standalone GloBE Rules Award for professionals working in this area.
MojiTax Tools is our tax practice simulator at tools.mojitax.co.uk. It provides a complete practice experience with forms, scenarios, and skills evaluation — giving you hands-on experience in Pillar Two calculations and compliance.
MojiTax is a CIOT-recognised Pillar Two provider. This course prepares you for the GloBE Rules Award. Visit the CIOT Pillar Two provider page for more information.
Ready to Master Pillar Two?
Build practical GloBE rules skills with real-world scenarios, MojiTax Tools, and a verified skills credential.