13th Annual London Finance and Capital Markets Conference
15 Jan - 16 Jan 2024
Session information
Description
- Key transition rules for Pillar II
- Treatment of net operating loss (NOL) carryforwards and other tax attributes under Pillar II
- Unlocking the deep mysteries of deferred tax accounting and related impact on Pillar II
- Planning for the eventual undertaxed payments rule (UTPR), especially for multinational enterprises (MNEs) with nonqualifying credits or other tax attributes
- Interaction of Pillar II and the US foreign tax credit rules as well as global intangible low-taxed income (GILTI) and subpart F
- International M&A in light of Pillar II and corporate alternative minimum tax (CAMT)
Session / Workshop Chair(s)
| Sam Kaywood | Alston & Bird, Atlanta, Georgia, USA |
Speakers
| Delcia Capocasale | Cuatrecasas, Barcelona, Spain; Diversity and Inclusion Officer, Taxes Committee |
| Sylvia Dikmans | HOUTHOFF, Amsterdam, Netherlands |
| Michael Orchowski | Sullivan & Cromwell LLP, London, England; International Organisations Liaison Officer, Taxes Committee |
| Gerry Thornton | Matheson, Dublin, Ireland |
| Amanda Varma | Steptoe , Washington, District of Columbia, USA |