Pillar Two is once again on the agenda; in this episode with a focus on IT systems. Arne Schnitger and Christian Kaeser talk with Douglas McHoney (International Tax Services Global Leader, PwC US) and Navjot Singh Kalra (PwC Germany). Douglas gives a global overview about developments in selected countries. Taxpayers have to observe which elements of Pillar Two will be implemented depending on the jurisdictions where they operate. They discuss the big challenge of data collection in connection with ERP systems and tax data lakes which should be flexible and future-proof. One relevant aspect is the possibility of tracking the attributes necessary. Finally they talk about filing requirements with regard to the GloBE Information Return (GIR) and the Qualified Domestic Minimum Top-up Tax (QDMTT) and the importance of safe harbours.