Pillar 2 Award Programme

Pillar 2 Award Programme

The Pillar Two Award is a cutting‑edge qualification developed by the Chartered Institute of Taxation (CIOT) as a standalone extension of the globally recognised ADIT international tax programme. In the post‑BEPS environment, Pillar Two introduces a new global minimum tax framework that will reshape how multinational groups are taxed across jurisdictions. This award equips tax professionals with the knowledge and practical skills to navigate these complex rules and their far‑reaching implications.

The programme consists of a single comprehensive module that explores Pillar Two both in theory and in practice. The programme comprises eight live online training sessions held on Saturdays and two in‑person revision sessions at ADGM Academy, each lasting four hours and combining both teaching and revision elements. Exam Certification will take place in June 2026. 

PROGRAMME BENEFITS

  Gain a deep understanding of Pillar Two rules, including GloBE, IIR, and UTPR.  

  Build confidence in applying the rules to real‑world compliance and advisory scenarios.  

Explore the administrative, economic, and geopolitical impacts of the regime as it evolves. 

WHO IS THE PROGRAMME FOR?

The Pillar Two Award is designed for both new and experienced international tax professionals who want to deepen their expertise in global minimum tax rules. It is particularly valuable for advisers supporting multinational clients, in‑house tax teams managing compliance obligations, and government officials or policymakers shaping tax frameworks. Whether you are advising, implementing, or designing tax policy, the programme equips you with the knowledge and confidence to navigate Pillar Two’s complex requirements and evolving global impact.

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PROGRAMME SPECIFICATION

Certification

ADGM Academy Certificate of Completion and Chartered Institute of Taxation Certificate 

Duration

10 weeks of training starting 21 February, 2026 

FEES

USD 4,000 including training and exam registration

Topics

  • Scope of the Global Anti-Base Erosion (GloBE) Rules
  • Charging provisions, including the Income Inclusion Rule (IIR) and Top-Up Taxes
  • Computation of GloBE Income or Loss
  • Computation of Adjusted Covered Taxes
  • Computation of Effective Tax Rate and Top-Up Tax
  • Corporate restructurings and holding structures, tax neutrality and distribution regimes, administration and transition rules
  • The Subject to Tax Rule (STTR)
  • The policies of the Inclusive Framework on Pillar Two