A closer look: Examining the OECD’s Pillar Two Side-by-Side Package

A collection of tall skyscrapers tightly packed together in a bustling urban environmentA collection of tall skyscrapers tightly packed together in a bustling urban environment

A closer look: Examining the OECD’s Pillar Two Side-by-Side Package

February 11, 2026

United StatesIrelandUnited KingdomNetherlands
United StatesIrelandUnited KingdomNetherlands
United StatesIrelandUnited KingdomNetherlands

In this program, members of Eversheds Sutherland’s global Tax team discuss the OECD’s newly released Pillar Two Side by Side (SbS) Package and its implications for multinational enterprises (MNEs) navigating Pillar Two rules in 2026 and beyond.


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