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Session details

The New Era of Taxation

2 Dec - 3 Dec 2021

Session information

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 opportunity to consider some of the key issues including the rules’ design, operation and scope, as well as the effective tax rate calculation. We will consider the carve outs and exclusions and how GloBE and GILTI may co-exist.

We will also consider practical issues, such as how an agreement at OECD will impact US tax reform and whether the GloBE proposal is the only way forward now. Finally, do taxpayers and tax authorities have certainty at last? What are the practical considerations of working within this new environment?

Session / Workshop Chair(s)

Amelia O'Beirne A&L Goodbody LLP, Dublin, Ireland

Speakers

Hendrik Bogers Former VP of Tax, Perrigo, Dublin, Ireland
Professor Andrés Báez Moreno Universidad Carlos III de Madrid, Madrid, Spain
Jisun Choi Skadden Arps Slate Meagher & Flom (UK) LLP, London, England
Laetitia Fracheboud Homburger AG, Zürich, Switzerland
Charlotte Kies Loyens & Loeff, Amsterdam, the Netherlands
Joe Sullivan Covington & Burling LLP, Washington, District of Columbia, USA