Co-Organised by the ATOZ Chair for European and International Taxation, the Vienna University of Economics and Business and CFE Tax Advisors
Programme
Perspectives on Pillar 2
- Politics and Policies of Pillar Two (Richard Collier & John Vella, Oxford University)
- The Economics of a Global Minimum Tax (Skerdi Zanaj, University of Luxembourg)
- The Business Perspective on Pillar Two (Ulrike Schramm, Continental)
The Mechanics of GloBe Rules
- Pillar Two Scope (Cécile Brokelind, Lund University)
- Computation of the GloBE Income or Loss (Jalan Nupur, Trivago) – no presentation available for download
- Computation of the Effective Tax Rate and the « Top-Up Tax » (Valentin Bendlinger & Georg Kofler, Vienna University of Economics and Business)
- The mechanics of the IIR & UTPR (Sjoerd Douma & Alexia Kardachaki, University of Amsterdam; Lubbers, Boer & Douma)
- Pillar 2 Safe Harbour Rules (Joachim Englisch, University of Münster)
- Tax Neutrality Regimes & GloBE (Leopoldo Parada, University of Leeds)
The Relationship of Pillar Two with Domestic International and Supranational Law
- Relationship between CFC legislation and IIR (Alexander Rust, Vienna University of Economics and Business)
- Pillar Two and Tax Treaties (Ana Paula Dourado, University of Lisbon)
- Pillar Two and EU Law (Katerina Pantazatou, University of Luxembourg)
GloBE and Governance and Outlook
- GloBE Fairness: The Impact of Process and Framing (Rita de la Feria, University of Leeds)
New International Tax Architecture/GloBE (Martin Wenz, University of Liechtenstein)
GloBE and Reactions by Low-Tax Countries: The Implementation Proposal of the Swiss Federal Council (René Matteotti, Zurich University)
- GloBE and the Future of International Tax Law (Philip Baker, Field Court Tax Chamber & Oxford University)
Photos
