A clearer view of a complex global framework.

Pillar Two Global brings together practical information, structured assessment tools and access to specialist support.

Our approach starts with understanding the group: where its parent company is based, where it operates, what information is available and which questions need to be resolved.

We aim to make complex issues understandable and turn them into a manageable work plan.

How we arrange specialist support

If you need local advice, we discuss suitable advisors with you and agree their role and how they will be engaged before work begins.

Our engagement terms set out who will advise you, who will coordinate the work, which jurisdictions are covered and what you will receive.

Principles

Clarity: Explain the issue and the assumptions behind the answer.
Practicality: Focus on information, decisions and next steps.
Coordination: Connect group-level analysis with jurisdiction-specific requirements.
Transparency: Make sources, limitations and unresolved questions visible.

Our team

Sam Ung

Head of Asia Practice | Hall Chadwick NSW

Sam Ung leads Hall Chadwick’s Asia Practice, bringing together cross-border transaction experience and regional relationships to support businesses operating between Australia and international markets. His work spans mergers and acquisitions, business expansion and complex transactions across Asia.

Sam has assisted with regional relationship management on Pillar Two matters between Australia and the United States, China and Singapore. He helps connect businesses with advisors across jurisdictions, supporting communication and collaboration on international tax matters.

His approach centres on connecting people, capital and local expertise. He coordinates legal, accounting and regulatory advisors to help businesses navigate market entry, capital structuring and cross-border growth.

As Chair of the ASEAN Australia Association since 2019, Sam has helped strengthen connections between business communities and institutional networks across Australia and ASEAN. A qualified solicitor with a background in finance and investment management, he combines commercial insight with an understanding of the coordination required across markets.

Start with your group. Build a clear plan.

Tell us where your group’s parent company is based, where it operates and what you need to understand.

Discuss your group