# Pillar Two expert team ![](https://www.meijburg.com/sites/default/files/styles/hero_banner_wide_f/public/2022-03/KPMG_Meijburg_Header_768x350px_Internationaal_23_1.jpg) 1. [Home](https://www.meijburg.com/) 2. [Specialism](https://www.meijburg.com/specialism) 3. Pillar Two expert team The introduction of Pillar One and Pillar Two represents a significant shift in the international tax landscape for multinational enterprises. These new global tax rules may affect the tax position, reporting obligations, and organizational structures of multinational groups. Meijburg's specialists help organizations assess the impact and develop an appropriate response. ## Support with Pillar One and Pillar Two Pillar One and Pillar Two can have a substantial impact on the international tax position of multinational enterprises. Meijburg's specialists help organizations understand the implications and meet the new requirements. ### Pillar One - Assessing the impact of Amount A on the allocation of profits and taxing rights. - Supporting the application of Amount B for marketing and distribution activities. - Advising on the implications for transfer pricing policies and processes. ### Pillar Two - Assessing the impact of the GloBE Rules on the group. - Supporting compliance, reporting, and filing obligations. - Advising on potential changes to group structures and value chains. ## Questions about Pillar One or Pillar Two? Our specialists support organizations in assessing the tax, operational, and strategic implications of Pillar One and Pillar Two. [Pillar Two](https://www.meijburg.com/specialism/corporate-clients/pillar-2) [Keep me updated](https://www.meijburg.com/keep-me-updated) [ ![Ivor Lacroix](https://www.meijburg.com/sites/default/files/styles/tax_expert_xl/public/2022-07/Ivor%20Lacroix%20profiel_0.jpg) ](https://www.meijburg.com/about-us/our-people/ivor-lacroix) [ Ivor Lacroix ](https://www.meijburg.com/about-us/our-people/ivor-lacroix) Partner **Subject matter expert -** Pillar Two, Tax accounting lacroix.ivor \[at\] kpmg.com [ Meijburg Amstelveen ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-amstelveen) [ ![Eveline Gerrits](https://www.meijburg.com/sites/default/files/styles/tax_expert_xl/public/2026-09/eveline-gerrits-12768983.1.jpg) ](https://www.meijburg.com/about-us/our-people/eveline-gerrits) [ Eveline Gerrits ](https://www.meijburg.com/about-us/our-people/eveline-gerrits) Director gerrits.eveline \[at\] kpmg.com [ Meijburg Amstelveen ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-amstelveen) [ ![Lieke Mutsaers](https://www.meijburg.com/sites/default/files/styles/tax_expert_xl/public/2022-07/Lieke%20Mutsaers%20profiel.jpg) ](https://www.meijburg.com/about-us/our-people/lieke-mutsaers) [ Lieke Mutsaers ](https://www.meijburg.com/about-us/our-people/lieke-mutsaers) DirectorLieke started her career at Meijburg in 2006 and after almost 20 years’ experience is now a seasoned tax advisor in Meijburg’s international tax practice. She specializes in corporate income tax, international tax law, the digital economy and Pillar 2. Lieke advises large and medium-sized multinationals on the consequences of new tax law at the national, EU and global level. For example, she frequently analyses the impact of Pillar 2 and proposes practical steps that should be taken. She also specializes in the tax aspects of cross-border activities, such as tax optimization, business transformation and cross-border tax planning.As a result of her experience as a corporate EU tax manager at a large US multinational, Lieke has affinity with the challenges and opportunities for corporate tax departments and she acts as a sparring partner for both tax and finance departments. In her role as Director, Lieke coordinates large projects in the Netherlands, where she helps clients prepare for new tax developments in the EU and elsewhere.Lieke is known for her ability to translate complex legislation into practical solutions for clients. She is proud of her role in organizing International Tax Update seminars and her contribution to the KPMG International BEPS Center of Excellence. Her recent publications, including her commentary on the Minimum Tax Act, can be found on NLFiscaal.Besides her work for Meijburg, Lieke is chair of the Mandatory Disclosure Rules division of the NOB and in 2025 was appointed to the SOB Board of the NOB. mutsaers.lieke \[at\] kpmg.com [ Meijburg Amstelveen ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-amstelveen) [ ![Wouter Smit](https://www.meijburg.com/sites/default/files/styles/tax_expert_xl/public/2024-10/Wouter%20Smit%20profiel_0.jpg) ](https://www.meijburg.com/about-us/our-people/wouter-smit) [ Wouter Smit ](https://www.meijburg.com/about-us/our-people/wouter-smit) DirectorWouter began his career at Meijburg in 2024 and has in total more than 12½ years of tax experience. He specializes in Pillar 2, tax accounting and corporate restructuring. Wouter plays an important role in Pillar 2 projects, advising companies on restructuring and impact analyzes, including as part of mergers and acquisitions (M&A). He also provides extensive tax accounting advice, focusing, among other things, on how the (current and deferred) tax effects of complex transactions should be reported in the financial statements.What sets Wouter apart as a tax specialist is his ability to bring the worlds of accounting and tax together. With his broad knowledge of accounting and his background in tax law, he approaches Pillar 2 projects from both perspectives. This enables him to provide companies with in‑depth and integrated advice. smit.wouter \[at\] kpmg.com [ Meijburg Amstelveen ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-amstelveen) [ ![kerff.marcel](https://www.meijburg.com/sites/default/files/styles/tax_expert_xl/public/2024-10/Marcel%20Kerff%20profielfoto.jpg) ](https://www.meijburg.com/about-us/our-people/marcel-kerff) [ Marcel Kerff ](https://www.meijburg.com/about-us/our-people/marcel-kerff) Director kerff.marcel \[at\] kpmg.com [ Meijburg Rotterdam ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-rotterdam)