The Department of Law of the Faculty of Law, Economics and Finance is pleased to invite you to a seminar on Global Minimum Tax
Abstract:
The Seminar is a result of the participation of many authors from different countries in a special issue of Intertax “Global Minimum Tax and Investment Treaty Arbitration” under the guest editorship Prof. Stef van Weeghel, Prof. Werner Haslehner, and Dr. Hab. Błażej Kuźniacki and the general editorship of Prof. Ana Paula Dourado.
During the Seminar, the authors will present and discuss selected articles in order to spot their strongest and weakest points. A lively and dynamic discussion aims to help the authors in improving their articles for the final submission subject to double blind peer-review process at the Intertax.
The selected articles present the interplay between Pillar 2 and investment treaty arbitration (ITA) from various angles, including more general and more narrowly technical ones, as listed in the detailed agenda below.
Language: English
This is a free seminar. Registration is mandatory.
Programme
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08.30 – 09.00
Coffee and registration
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09.00 – 09.15
Introduction
- Werner Haslehner, University of Luxembourg
- Ana Paula Dourado, University of Lisbon
Panel I
Chair: Błażej Kuźniacki, Lazarski University, Singapore Management University, PwC Netherlands
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09.15 – 09.55
The Application of International Investment Agreements to the Implementation of Pillar Two: Options for Developing Countries
Jarrod Hepburn, Melbourne Law School, Australia and Sunita Jogarajan, Melbourne Law School, Australia [online]
Discussant: Błażej Kuźniacki
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09.55 – 10.40
Preferential Tax Treatment as an Enforceable Commitment? Navigating Potential Investment Treaty Claims Arising from the BEPS Pillar Two Implementation
- Vid Prislan, University of Amsterdam
- Kacper Maksymczuk, LLM, University of Amsterdam
Discussants:
- Jarrod Hepburn [online]
- Sunita Jogarajan [online]
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10.40 – 11.00
Coffee break
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11.00 – 11.40
The QDMTT’s Alignment with International Obligations Amidst Potential Deviations
- Gabriella Erdos, Associate Professor, Corvinus University of Budapest
- Gergely Czoboly, Associate Professor, Corvinus University of Budapest
Discussant: Paloma Garcia Córdoba, Universitat Pompeu Fabra
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11.40 – 12.20
Escaping minimum taxation through investor-state arbitration? – A closer look at the robustness of the GloBE Directive
- Fabian Kratzlmeier, Senior Research Fellow, Max Planck Institute for Tax Law and Public Finance
- Aitor Navarro, Senior Research Fellow, Max Planck Institute for Tax Law and Public Finance
Discussants:
- Gabriella Erdos
- Gergely Czoboly
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12.20 – 13.30
Lunch break
Panel II
Chair: Stef van Weeghel, University of Amsterdam
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13.30 – 14.10
The Impact of Pillar 2 Rules on International Investment Treaties: An Assessment of Tax Carve-Out Provisions
Paloma Garcia Córdoba
Discussant: Stef van Weeghel
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14.10 – 14.50
The interaction between broad NT treatment provisions in BITs and Pillar Two policy options
Svetislav Kostic, University of Belgrade, Faculty of Law
Discussant: Werner Haslehner
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14.50 – 15.30
Does Top-up Tax under Pillar Two Amount to Expropriation under Investment Treaties?
Xiaorong Li, Kyushu University, Faculty of Law
Discussant: Svetislav Kostic
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15.30 – 16.00
Break for refreshments and snacks
Panel III
Chair: Werner Haslehner, University of Luxembourg
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16.00 – 16.40
Good faith and investment treaties [online]
Vanessa Arruda Ferreira, IBFD (non-presenting co-author Luzius Cavelti, University of Basel)
Discussants:
- Stef van Weeghel
- Błażej Kuźniacki
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16.40 – 17.20
Quantitative Frameworks and Legal Analysis for Assessing Economic Damages in Conflicts between Pillar 2 Taxation and International Investment Agreements
Martinez Antonio Lopo, Faculty of Law at the University of Coimbra
Discussants:
- Vid Prislan
- Kacper Maksymczuk
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17.20 – 18.00
Assessing damages in Investment Treaty Arbitration: Pillar Two as treaty violation and the Equalization of Benefits
- Joao Vitor Gomes Martins, Deloitte & Touche (M.E.)
- Thatiane Cristina Pires, Deloitte & Touche (M.E.), University of Santa Catarina
Discussant: Martinez Antonio Lopo
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18.00 – 18.15
Final remarks
- Stef van Weeghel
- Błażej Kuźniacki
In partnership with:
