The CIOT Pillar Two Award

8-Module Online Exam Preparation Course

Designed and taught by Dr. Svetlin Krastanov, PhD, ADIT, CIOT Pillar Two Award holder, first-ever sitting, June 2026

Enroll anytime · Instant access · Study at your own pace · €1,300

What our students say:

"I was very happy with the structure of the course and the useful practice material, which helped me organise my study time. I would highly recommend the course, and Dr. Krastanov as an instructor, to anyone pursuing the ADIT or the Pillar Two Award."

- Panayiotis, CIOT Pillar Two Award, June 2026

🎯 Why the Pillar Two Award, and why now

Pillar Two is no longer a policy discussion. GloBE rules are in force across a growing number of jurisdictions, the first GloBE Information Returns are due, and in-scope MNE groups need people who can actually apply the rules, not just describe them.

The CIOT Pillar Two Award is the first professional qualification dedicated to the GloBE rules. The first exam sitting took place in June 2026, which means the pool of certified specialists is still very small. Holding the Award sets you apart at a moment when advisers, in-house teams and tax authorities are all competing for the same scarce expertise.

This course gives you a structured, exam-aligned path to the Award. It is taught by an instructor who sat and passed the exam at its first sitting and knows exactly what the examiners expect.

Tax Academy Online is listed by the Chartered Institute of Taxation as a course provider for both the ADIT and the Pillar Two Award.

📋 About the exam

The Pillar Two Award is examined by the CIOT twice a year, in June and December. The exam is [insert format: e.g. a 3-hour written paper / online exam] testing the application of the GloBE Model Rules, Commentary and Administrative Guidance to practical scenarios, including ETR and top-up tax calculations.

Next sitting: December 2026.

Exam entry is made directly with the CIOT and is not included in the course fee. We will guide you through the registration process and deadlines for the sitting you are targeting.

🚀 How the course works

1. Enroll and get instant access. All 8 modules unlock immediately. No fixed start date, no cohort to wait for.
2. Study at your pace. Follow the recommended 8-week schedule (8–12 hours per week), or spread your study across your full 12 months of access.
3. Practise like it's the real thing. Work through case studies, assignments and three full-length mock exams with examiner-style model answers.
4. Get personalised feedback where it matters most. Your first mock exam is fully reviewed with written feedback, returned within a few working days.
5. Sit the CIOT exam with a clear strategy for structure, timing and technique.

📊 Course snapshot

• Format: 8 self-paced online modules
• Access: 12 months from the day you enroll, 24/7
• Time commitment: 8–12 hours per week, approx. 100 hours in total
• Instructor: Dr. Svetlin Krastanov, PhD, ADIT
• Content: 50+ video lessons (slides downloadable in PDF), detailed course notes, mind maps for every module Practice: 21+ case studies, 7 assignments, 7 graded quizzes, 3 full-length mock exams
• Feedback: Personalised written feedback on Mock Exam 1; model answers for all assignments and mocks
• Support: Email access to the instructor throughout your access period
• Language: English
• Fee: €1,300

✅ What you will be able to do

By the end of the course you will be able to:

• Determine whether an MNE group and its entities are within the scope of the GloBE rules
• Compute GloBE income or loss and adjusted covered taxes from the financial accounts
• Calculate jurisdictional ETR, the substance-based income exclusion and top-up tax
• Apply the IIR, UTPR and QDMTT, including the ordering rules and allocation of top-up tax
• Navigate safe harbours, transitional rules and the GloBE Information Return
• Read the OECD Commentary and Administrative Guidance with confidence
• Answer CIOT exam questions in the structure and depth the examiners expect

No prior Pillar Two knowledge is required.

📘 Syllabus

Module 1: Scope of the GloBE Rules MNE groups in scope, revenue thresholds, UPE, excluded entities.

Module 2: Charging Provisions (IIR and UTPR) IIR application, UTPR ordering rules, top-up tax allocation.

Module 3: GloBE Income or Loss Financial accounts, adjustments, permanent establishments, flow-through entities.

Module 4: Adjusted Covered Taxes Covered taxes, deferred tax, loss election, post-filing adjustments.

Module 5: ETR and Top-Up Tax Jurisdictional ETR, SBIE, de minimis exclusion, minority-owned entities, QDMTT.

Module 6: Restructurings, Administration and Transition Rules Mergers and demergers, safe harbours, GloBE Information Return, transitional rules.

Module 7: STTR and Inclusive Framework Policies STTR design, Multilateral Convention, governance, domestic alignment.

Module 8: Exam Preparation and Mock Exams Three mock exams, examiner-style model answers, exam technique and time management.

✍️ How feedback works

Because every student studies on their own schedule, feedback is provided on a rolling basis. Submit when you are ready.

Assignments (7): each comes with a detailed model answer so you can compare your attempt against what the examiners expect, the moment you finish.

Mock Exam 1: fully reviewed by the instructor with personalised written feedback, returned within a few working days.

Mock Exams 2 and 3: detailed model answers plus a common-mistakes analysis.

🎓 Your instructor

Dr. Svetlin Krastanov, PhD, ADIT

• CIOT Pillar Two Award holder, passed at the first-ever sitting, June 2026
• ADIT-qualified, with extensive experience preparing candidates for CIOT exams
• More than 18 years in international taxation, including a decade at PwC and EY advising multinational groups
• PhD in tax policy; author of publications in international tax journals
• Has trained 500+ tax professionals across 50+ countries

💼 Who this course is for

• International tax advisers in Big 4, mid-tier and boutique firms
• In-house tax teams at MNE groups within the scope of Pillar Two
• Government officials and tax authority staff
• ADIT candidates and holders adding a Pillar Two specialism
• Transfer pricing professionals broadening into international corporate tax

Designed for busy professionals: begin the day you enroll, pause and resume at any time, and study around work, travel and deadlines.

💶 Course fee: €1,300

Everything is included:

• 12 months of 24/7 access from the day you enroll
• 50+ video lessons with downloadable PDF slides
• Detailed course notes and mind maps for every module
• 21+ real-world case studies
• 7 assignments and 7 graded quizzes, all with model answers
• 3 full-length mock exams, with personalised feedback on Mock Exam 1
• Exam strategy and technique training
• Email access to the instructor
• Certificate of Completion

Not included: CIOT exam registration and fees, which are paid directly to the CIOT.

Payment: secure credit or debit card payment via "Enroll Now" button at the top or bottom of this page. To pay by bank transfer, or to arrange enrollment for a team, email office@taxacademyonline.com.

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