Session Details Page | International Bar Association

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	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

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