About the course

 

Overview

This course offers a thorough, exam-focused preparation for the CIOT Award in Pillar Two — one of the most sought-after specialist qualifications in international tax today. Delivered by Arslan Academy, an approved CIOT course provider, it is designed to equip tax professionals, advisors, and in-house practitioners with a deep and practical understanding of the OECD's Global Minimum Tax framework under the GloBE Model Rules.

Format & Delivery

The course runs for 40 hours of structured instruction, delivered as live online classes every Saturday and Sunday, from 6:00 PM to 8:00 PM UAE Time (GST/UTC+4). Classes begin on 27 August 2026.

Every live session is also fully recorded, so you can revisit any topic at your own pace.

What You Will Learn

The course covers the full scope of the CIOT Award in Pillar Two syllabus, including:

• The OECD/G20 BEPS background and the Two-Pillar Solution 
• The GloBE Model Rules in detail
• The Income Inclusion Rule (IIR)
• The Undertaxed Profits Rule (UTPR) — the backstop mechanism that applies where the IIR has not fully collected the top-up tax, including allocation methodology and ordering rules
• The Qualified Domestic Minimum Top-up Tax (QDMTT) — how jurisdictions are implementing domestic minimum taxes, the conditions for safe harbour treatment, and how the QDMTT interacts with both the IIR and UTPR
• Computing GloBE Income and Loss — starting from financial accounts, making the required adjustments, and understanding the treatment of excluded dividends, equity gains, and intragroup transactions
• Covered Taxes and the Effective Tax Rate — identifying covered taxes, handling deferred tax, computing the blended and per-jurisdiction ETR, and understanding where adjustments arise
• The Substance-Based Income Exclusion — computing the payroll and tangible asset carve-outs, identifying eligible employees and assets, and applying the transitional phase-in rules
• Safe Harbours and Transitional Provisions — the transitional CbCR safe harbour, the QDMTT safe harbour, the de minimis exclusion, and the rules that apply in the early years of implementation
• Compliance, Reporting and Administration — the GloBE Information Return, filing obligations, the designated filing entity mechanism, local filing options, and the penalty landscape
• UK and Jurisdictional Implementation — the UK Multinational Top-up Tax, Domestic Top-up Tax, and Supplementary Charge, alongside a review of how other major jurisdictions have enacted the rules
• Exam preparation — structured exam technique sessions, timed past-paper practice, analysis of model answers, and individualised tutor feedback to sharpen your performance under exam conditions

Course Materials & Support

Every enrolled student receives:

Comprehensive Study Notes — professionally prepared notes covering every aspect of the syllabus, written to support both independent study and class revision. The notes are structured to mirror the CIOT Award syllabus and are updated to reflect the latest administrative guidance and jurisdictional developments.

Mock Examinations — full-length, exam-style mock papers sat under timed conditions, with detailed written feedback from your tutor. Mocks are an essential part of exam preparation and are carefully designed to reflect the style and difficulty of the actual CIOT Award assessment.

24/7 WhatsApp Support — direct access to your tutor around the clock. Whether you have a technical question about the GloBE rules, need guidance on a study topic, or want to talk through an exam answer, support is always available. This is not a ticketing system — it is a direct line to an expert.

No prior knowledge of Pillar Two is assumed. The course is structured to take students from first principles through to exam-ready competence.

Why Arslan Academy?

Arslan Academy is an approved CIOT course provider with a strong track record in professional tax education. Our teaching approach is practical, exam-focused, and built around the needs of working professionals. Class sizes are kept deliberately small to ensure every student receives meaningful tutor engagement — not a passive lecture experience.

To enrol or make an enquiry, contact Arslan Academy via WhatsApp — support is available 24/7.