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School of Taxation

Pillar 2 Award Programme

Schools School of Taxation Pillar 2 Award Programme

Programme Overview

The Pillar Two Award is a cuttingedge qualification developed by the Chartered Institute of Taxation (CIOT) as a standalone extension of the globally recognised ADIT international tax programme. In the postBEPS 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 farreaching implications. 

This programme, delivered in collaboration with STI Taxand UAE and WTL, is designed to support candidates preparing for the CIOT Pillar Two Award. The syllabus is fully aligned with the June 2026 examination requirements, ensuring strong exam readiness. 

The programme includes eight live online Saturday training sessions, along with two inperson revision sessions at ADGM Academy. Each session runs for four hours and blends teaching with focused revision. Exam certification will take place in June 2026. 

Programme Benefits Programme Modules Blended AED USD 4,000 including training. Exam fee £275 and registration fee £125 are excluded. ADGM Academy Certificate of Completion and Chartered Institute of Taxation Certificate Saturday, 28TH February 2026 
Programme Benefits
Gain a deep understanding of Pillar Two rules, including GloBE, IIR, and UTPR.  
Build confidence in applying the rules to realworld compliance and advisory scenarios.  
Explore the administrative, economic, and geopolitical impacts of the regime as it evolves. 
Entry Requirements

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, inhouse 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 Twos complex requirements and evolving global impact. 

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Learning Modules

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 GloBE Income or Loss 

Computation of GloBE Income or Loss 

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 

Learn More About the Programme For more information, please view Pillar Two Award Programme leaflet Download Now

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