11th Annual IBA Finance & Capital Markets Tax Virtual Conference
17 Jan - 4 Mar 2022
Session information
OECD/G20 Global Pillar 2 and the global 15 per cent corporate minimum tax – panacea or fiscal chaos?
Monday 17 January (1400 - 1520)
Description
- Background of the proposal and implementation timeline;
- Overview of rules and ordering;
- What tax base is used?;
- Substance-based carve-outs;
- Country participation vs non-participation;
- The challenges of treaty implementation;
- The application of Pillar 2 to investment funds;
- The US controlled foreign company (CFC)/global intangible low taxed income (GILTI) rules and their relation to Pillar 2; and
- The end of tax competition? What is left?
Session / Workshop Chair(s)
| Seth Entin | Greenberg Traurig, Miami, Florida, USA |
Speakers
| Gabor Damjanovic | Forgó Damjanovic & Partners, Budapest, Hungary; Co-Vice Chair , Professional Ethics Committee |
| Joe Duffy | Matheson, Dublin, Ireland |
| Wilhelm Haarmann | McDermott Will & Emery, Frankfurt, Germany |
| Erika Jupe | Osborne Clarke, Bristol, England |
| Jean Schaffner | A&O Shearman, Luxembourg City, Luxembourg |
| Clemens Schindler | Schindler Rechtsanwälte GmbH, Vienna, Austria |