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The IBA’s response to the situation in Ukraine
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
Thursday 2 December (1600 - 1730)
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 |