Seminar on Pillar Two

Hybrid Intertax & Cideeff Seminar on Pillar Two

April 21 & 22, 2022

Scientific Coordination: Ana Paula Dourado & Joachim Englisch

April 21 - Day 1

14:00 -14:10

Opening session:

Ana Paula Dourado & Joachim Englisch

Panel I

Corporate Income Minimum Level Taxation for MNEs: A brave new world?

14:10 – 14:30 The international agreement and its implementation

John Peterson (OECD)

Debate: 14:30 – 14:45

Panel II

Challenges of implementing GloBE in the EU

14:50-15:10 Specific challenges of implementing GloBE in the Union: potential infringements in light of EU Law and Tax Treaties

Luc De Broe (University of (KU) Leuven)

Debate: 15:10 – 15:25

15:30- 15:50 Minimum taxation in the EU: the interplay between the GloBE rules, DMTT, the Anti Tax Avoidance Directive and Tax Treaties

Ana Paula Dourado (University of Lisbon/Intertax)

Debate: 15:50-16:05

Coffee Break 16:05 – 16:20

Panel III

Minimum Taxation and the Future of the International Tax System

16:20 – 16:40 GloBE rules and Tax Competition

Joachim Englisch (University of Münster)

Debate: 16:40 – 16:55

17:00 -17:20 How Pillar Two is a continuation of the current international tax system

Tsilly Dagan (University of Oxford)

Debate: 17:20 – 17:35

Challenges of Implementing GloBE (II)

17:40 – 18:00 Minimum taxation in the United States in the Context of GloBE

Reuven Avi-Yonah (University of Michigan)

Debate: 18:00 – 18:15

18:20 – 18:40 Criteria for the ETR assessment and taxation at source

Luís Schoueri & Bruno Fettermann (University of São Paulo)

Debate: 18:40 – 18:55

April 22 - DAY 2

Panel IV

Challenges of Implementing GloBE (I)

09:00 – 09:20 The Impact of GloBE in Emerging Economies

Suranjali Tandon (National Institute of Public Finance and Policy, India)

Debate: 09:20 – 9:35

09:40 – 10:00 The Impact of GloBE in Emerging Economies

Afton Titus (University of Cape Town)

Debate: 10:00 – 10:15

10:20 – 10:40 Domestic minimum taxes

Noam Noked (The Chinese University of Hong Kong)

Debate: 10:40 – 10:55

Coffee Break 10:55 – 11:10 

Panel V

Reliance on Financial Accounting 

11:10 – 11:30 Pillar 2 and the accounting standards

Eva Eberhartinger (WU Vienna)

Debate: 11:30 – 11:45

11:50 – 12:10 Deferred Taxes

Giorgia Maffini (PwC)

Debate: 12:10 – 12:25 

Panel VI

Revenue and tax policy implications of GloBE

12:30 – 12:50  Revenue and tax policy implications of GloBE

Theresa Neef (Tax Observatory)

Paul-Emmanuel Chouc (Tax Observatory)

Mona Barake (Tax Observatory)

Debate: 12:50 -13:05

Final Words

Ana Paula Dourado & Joachim Englisch

Registro: Preencha a ficha abaixo e envie para o email seminarpillartwo@gmail.com.

More information: seminarpillartwo@gmail.com