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DTSTAMP:20260918T181637Z
DTSTART:20220117T140000Z
DTEND:20220117T152000Z
SUMMARY:OECD/G20 Global Pillar 2 and the global 15 per cent corporate min
 imum tax – panacea or fiscal chaos?
DESCRIPTION:\n	Background of the proposal and implementation timeline\;\n
 	Overview of rules and ordering\;\n	What tax base is used?\;\n	Substance
 -based carve-outs\;\n	Country participation vs non-participation\;\n	The
  challenges of treaty implementation\;\n	The application of Pillar 2 to 
 investment funds\;\n	The US controlled foreign company (CFC)/global inta
 ngible low taxed income (GILTI) rules and their relation to Pillar 2\; a
 nd\n	The end of tax competition? What is left?\n\n
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UID:70e64043-4383-4848-b1bc-d7d43224dadf
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