EPISODE · Feb 5, 2026
OECD side-by-side package, an AP perspective
from Dbriefs Mobile
The “Side by Side” package includes the Simplified Effective Tax Rate (ETR) Safe Harbour, an extension of the Transitional Country-by-Country Reporting (CbCR) Safe Harbour, the Substance-based Tax Incentive Safe Harbour, and a Side-by-Side System. This represents a significant basis which will set the foundation for stability and certainty in the international tax system. In this insightful webcast, Deloitte tax professionals provided you the insights on the “Side by Side” package for Pillar Two. (Live Presentation was aired on 5 Feb 2026)Click the icon below to watch.       
What this episode covers
The “Side by Side” package includes the Simplified Effective Tax Rate (ETR) Safe Harbour, an extension of the Transitional Country-by-Country Reporting (CbCR) Safe Harbour, the Substance-based Tax Incentive Safe Harbour, and a Side-by-Side System. This represents a significant basis which will set the foundation for stability and certainty in the international tax system. In this insightful webcast, Deloitte tax professionals provided you the insights on the “Side by Side” package for Pillar Two. (Live Presentation was aired on 5 Feb 2026)
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OECD side-by-side package, an AP perspective
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