International study on regulations Pillar 2

The implementation of Pillar 2, now in its operational phase, represents much more than a regulatory change: it is a profound transformation of the tax, accounting, and organizational practices of international groups.

Axys, Fidal, and kShuttle have jointly conducted a study on the implementation of Pillar 2 regulations. The study, entitled "Les délaissés du Pilier 2” (i.e., Those Left Behind by Pillar 2), is based on an international survey. 

Based on a survey of 160 European professionals, the study analyzes levels of preparedness, geographical differences, and difficulties encountered in achieving compliance. It also highlights a worrying finding: many companies, particularly French ones, still underestimate their exposure and the risks associated with late preparation.

Co-authored by Fazil Boucherit (Axys), Laurent Leclercq (Fidal), and Marie-Laure Navelot (kShuttle), the study provides a comprehensive overview of the challenges of Pillar 2, while offering concrete perspectives: how can this constraint be transformed into a lever for management and sustainable performance?