Transposition to Portugal of the world's minimum level of Group Taxation & Pillar 2

We are pleased to announce that CIDEEFF, in partnership with IDEFF, is organizing a conference on the theme "Transposition to Portugal of the world's minimum level of Group Taxation & Pillar 2: Perspectives & Questions", to be held on the 21st February, between 8:45 am and 1:00 pm, in the auditorium of the Faculty of Law of the University of Lisbon.

Reception & Registration of Participants (08:30 – 08:45)

Opening Panel (08:45 – 10:00)

08:45- Opening - Paula Vaz Freire Director of the Faculty of Law of the University of Lisbon

Ana Paula Dourado CIDEEFF/Law Faculty of the University of Lisbon

8:50-09:05 – Pillar 2: Overview – João Pedro Santos Center for Tax Studies/Ministry of Finance

09:05-09:25 – EU Directive Proposal - Daniel Marques Pinto Center for Tax Studies/Ministry of Finance

9:25-09:45 – Critical comments - Model and proposal of the Directive - Ana Paula Dourado CIDEEFF/Law Faculty of the University of Lisbon

9:45-10:00 - Q&A

Panel Calculation of Income/Loss & Covered Taxes (10:00 – 11:00)

Moderation: José Almeida Fernandes without map

10:00-10:20 - Income/Acceptable Losses – Tiago Vieira KPMG

10:20-10:40 - Taxes Covered – António Neves EY

10:40-11:00 - Q&A

Break (11:00 - 11:30)

Complementary Tax Panel (11:30 - 12:25)

Moderation: Ana Paula Dourado CIDEEFF/Law Faculty of the University of Lisbon

11:30-11:50 - Income Inclusion Rule & Undertaxed Payments Rule – Catarina Gonçalves PwC

11:50-12:10 - De Minimis Exclusion & Temporary Substance-based Exemption + Income from Large National Groups - Jose Almeida Fernandes IDEFF/semapa

Q&A (15m)

Final Session & Closing (12:25 – 13:00)

Global Comments and Next Steps - Ana Paula Dourado CIDEEFF/Law Faculty of the University of Lisbon

The application must be sent by email to: cideeff@fd.ulisboa.pt.

Registration fee 100€.

Discounts applied:

• If a law firm or consulting firm registers more than three or more employees, the fee for each registration is €90;
• The Tax Authority will have a 10% discount for each registration if you register 10 or more employees;
• Students in the 4th year of graduation, Master's in Tax Law and PhD in Tax Law at FDUL are exempt from paying the registration fee.

Registration form (attached).