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DTSTAMP:20260404T031053Z
DTSTART:20221101T133000Z
DTEND:20221101T144500Z
SUMMARY:Pillar II\; OECD\, EU\, state aid?
DESCRIPTION:The Two-Pillar Solution acknowledges the importance of the ST
 TR in achieving a consensus on Pillar II for developing countries\, but 
 so far has only identified interest\, royalties and a “defined set of ot
 her payments” as being subject to the rule\, has set the minimum rate fo
 r the STTR at a range from 7.5% to 9% and has relegated implementation t
 o a bilateral negotiation upon request. This panel will explore the prac
 tical tension inherent in the Pillar II proposals in addressing the conc
 erns of developed and developing countries with a particular emphasis on
  the challenges faced by developing countries in protecting their tax ba
 se and competing for revenue.
LOCATION:Room 208\, Level 2
UID:9f6184c2-118e-4819-b645-1c0cb360a011
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