{"id":1514,"date":"2021-11-16T14:06:48","date_gmt":"2021-11-16T13:06:48","guid":{"rendered":"https:\/\/www.uni.lu\/fdef-fr\/events\/panel-international-taxation-under-pillar-1\/"},"modified":"2021-11-16T14:06:48","modified_gmt":"2021-11-16T13:06:48","slug":"panel-international-taxation-under-pillar-1","status":"publish","type":"events","link":"https:\/\/www.uni.lu\/fdef-fr\/events\/panel-international-taxation-under-pillar-1\/","title":{"rendered":"Panel: International Taxation under Pillar 1"},"content":{"rendered":"<section class=\"wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><p><strong>Prof. Dr. Werner Haslehner<\/strong>, ATOZ Chair for European and International Taxation, Professor at the University of Luxembourg<\/p><p><strong>Dr. Julia Sinnig<\/strong>, Research Project Manager at ADA microfinance Luxembourg asbl<\/p><p><strong>Prof. DDr. Georg Kofler<\/strong>, Professor at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business<\/p><p><strong>Prof. Dr. Yariv Brauner<\/strong>, Hugh Culverhouse Eminent Scholar Chair in Taxation, Professor at the Levin College of Law, University of Florida<\/p>\n<h4 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"abstract\"\n    >\nAbstract<\/h4>\n<p>Tax rules facing large multinational enterprises are set to change in a complex manner following the political agreement at the Level of the OECD\/G20 Inclusive Framework on Base Erosion and Profit Shifting reached in October 2021. The highly complex rules seeking to allocate additional taxing rights to market states in exchange for the elimination of \u201cdigital services taxes\u201d might come into effect as early as 2023.<\/p><p>Many practical questions reaching from the technical means of implementation of provisions that are not aligned with existing tax treaties, the calculation and allocation of the tax base and the relief from double taxation are yet to be resolved in draft provisions expected to be released in late 2021. In addition, the impact of the reform \u2013 assuming its successful implementation \u2013 is yet uncertain.<\/p><p>In this seminar, we aim to analyse the open issues and attempt to give tentative answer as to where the development might go.<\/p>\n<h4 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"hybrid-event\"\n    >\nHybrid event<\/h4>\n<p>If you want to attend the event in presence, please note that a CoVid Check is necessary. We would need a digital\/paper proof that you<\/p><ul class=\"ulux-list\"><li class=\"ulux-list-item\">have been vaccinated against COVID-19,<\/li><li class=\"ulux-list-item\">have received a negative COVID-19 test result, or<\/li><li class=\"ulux-list-item\">have recovered from COVID-19.<\/li><\/ul>\n<h4 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"registration\"\n    >\nRegistration<\/h4>\n<p>Please click <a href=\"https:\/\/www.eventbrite.fr\/e\/panel-international-taxation-under-pillar-1-tickets-211676348657\" target=\"_self\" title=\"\" rel=\"noopener\">here <\/a>to register.<\/p><figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--contain\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/atoz_foundation.png\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/atoz_foundation-300x145.png 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/atoz_foundation-768x371.png 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/18\/2024\/01\/atoz_foundation.png 826w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: contain; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 21\/9; object-fit: contain; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>Prof. Dr. Werner Haslehner, ATOZ Chair for European and International Taxation, Professor at the University of LuxembourgDr. Julia Sinnig, Research Project Manager at ADA microfinance Luxembourg asblProf. DDr. Georg Kofler, Professor at the Institute for Austrian and International Tax Law, Vienna University of Economics and BusinessProf. Dr. Yariv Brauner, Hugh Culverhouse Eminent Scholar Chair in Taxation, Professor at the Levin College of Law, University of Florida<\/p>\n","protected":false},"author":0,"featured_media":1515,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"","uluxPrePostTitle":"","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"event_start_date":"2021-12-02 18:15:00","event_end_date":"2021-12-02 19:45:00","event_speaker_name":"","event_speaker_link":"","event_is_online":false,"event_location":"hybrid format:\r\n- online: the link will be shared by e-mail on the day of the conference (start: 18.30)\r\n- in presence:\r\nUniversity of Luxembourg\r\nWeicker Building\r\nroom B001 (ground floor)\r\n4, rue Alphonse Weicker\r\nL-2721 Luxembourg ","event_street":"","event_location_link":"","event_zip_code":"","event_city":"","event_country":"LU"},"events-topic":[305],"events-type":[],"organisation":[103,100],"authorship":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - 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