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DTSTAMP:20260922T053053Z
DTSTART:20211202T160000Z
DTEND:20211202T173000Z
SUMMARY:Pillar 2 – practical aspects\, GloBE\, GIL TI and US tax reform 
DESCRIPTION:Model rules that give effect to the GloBE rules are due to be
  developed by the end of November 2021. So\, we should have an early opp
 ortunity to consider some of the key issues including the rules’ design\
 , operation and scope\, as well as the effective tax rate calculation. W
 e will consider the carve outs and exclusions and how GloBE and GILTI ma
 y co-exist.\n\nWe will also consider practical issues\, such as how an a
 greement at OECD will impact US tax reform and whether the GloBE proposa
 l is the only way forward now. Finally\, do taxpayers and tax authoritie
 s have certainty at last? What are the practical considerations of worki
 ng within this new environment? \n
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