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  2. 11th Annual IBA Finance & Capital Markets Tax Virtual Conference
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  4. OECD/G20 Global Pillar 2 and the global 15 per cent corporate minimum tax – panacea or fiscal chaos?

Session details

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)

Google Outlook Yahoo Apple / iCal

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 Forgo Damjanovic & Partners, Budapest, Hungary; Co-Vice Chair , Professional Ethics Committee
Joe Duffy Matheson, Dublin, Ireland; Webinar Officer, Taxes Committee
Wilhelm Haarmann McDermott Will & Emery, Frankfurt, Germany
Erika Jupe Osborne Clarke, Bristol, England
Jean Schaffner Allen & Overy, Luxembourg City, Luxembourg
Clemens Schindler Schindler Rechtsanwälte GmbH, Vienna, Austria

Session presentations

Presentation Pillar 2 and the global 15 per cent corporate minimum tax