{"id":1660,"date":"2022-02-22T14:33:44","date_gmt":"2022-02-22T13:33:44","guid":{"rendered":"https:\/\/www.uni.lu\/fdef-fr\/events\/the-global-minimum-corporate-tax\/"},"modified":"2022-02-22T14:33:44","modified_gmt":"2022-02-22T13:33:44","slug":"the-global-minimum-corporate-tax","status":"publish","type":"events","link":"https:\/\/www.uni.lu\/fdef-fr\/events\/the-global-minimum-corporate-tax\/","title":{"rendered":"The Global Minimum Corporate Tax"},"content":{"rendered":"
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\nCo-Organised by the ATOZ Chair for European and International Taxation, the Vienna University of Economics and Business and CFE Tax Advisors<\/h4>\n

<\/p>

Programme<\/p>\n

\nPerspectives on Pillar 2<\/h3>\n

  • Politics and Policies of Pillar Two (Richard Collier & John Vella, Oxford University)<\/li>
  • The Economics of a Global Minimum Tax (Skerdi Zanaj, University of Luxembourg)<\/li>
  • The Business Perspective on Pillar Two (Ulrike Schramm, Continental)<\/li><\/ul><\/p>\n

    \nThe Mechanics of GloBe Rules<\/h3>\n

    • Pillar Two Scope (C\u00e9cile Brokelind, Lund University)<\/li>
    • Computation of the GloBE Income or Loss (Jalan Nupur, Trivago) – no presentation available for download<\/li>
    • Computation of the Effective Tax Rate and the \u00ab\u00a0Top-Up Tax\u00a0\u00bb (Valentin Bendlinger & Georg Kofler, Vienna University of Economics and Business)<\/li>
    • The mechanics of the IIR & UTPR (Sjoerd Douma & Alexia Kardachaki, University of Amsterdam; Lubbers, Boer & Douma)<\/li>
    • Pillar 2 Safe Harbour Rules (Joachim Englisch, University of M\u00fcnster)<\/li>
    • Tax Neutrality Regimes & GloBE (Leopoldo Parada, University of Leeds)<\/li><\/ul><\/p>\n

      \nThe Relationship of Pillar Two with Domestic International and Supranational Law<\/h3>\n

      • Relationship between CFC legislation and IIR (Alexander Rust, Vienna University of Economics and Business)<\/li>
      • Pillar Two and Tax Treaties (Ana Paula Dourado, University of Lisbon)<\/li>
      • Pillar Two and EU Law (Katerina Pantazatou, University of Luxembourg)<\/li><\/ul><\/p>\n

        \nGloBE and Governance and Outlook<\/h3>\n
        • GloBE Fairness: The Impact of Process and Framing\u00a0(Rita de la Feria, University of Leeds)<\/li>

        • New International Tax Architecture\/GloBE (Martin Wenz, University of Liechtenstein)<\/p>

          GloBE and Reactions by Low-Tax Countries: The Implementation Proposal of the Swiss Federal Council (Ren\u00e9 Matteotti, Zurich University)<\/p><\/li>

        • GloBE and the Future of International Tax Law (Philip Baker, Field Court Tax Chamber & Oxford University)<\/li><\/ul>

          <\/p>\n

          \nPhotos<\/h2>\n
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          <\/p>

          <\/p><\/div><\/section>","protected":false},"excerpt":{"rendered":"

          Co-Organised by the ATOZ Chair for European and International Taxation, the Vienna University of Economics and Business and CFE Tax Advisors<\/p>\n","protected":false},"author":0,"featured_media":1661,"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":"2022-03-24 16:30:00","event_end_date":"2022-03-25 16:00:00","event_speaker_name":"","event_speaker_link":"","event_is_online":false,"event_location":"hybrid format:\r\n- online: The link to join the seminar will be sent to all registered attendees on Tuesday, 22 March 2022.\r\n- in presence:\r\nUniversity of Luxembourg\r\nWeicker Building \r\nroom B001 (ground floor)\r\n4, rue Alphonse Weicker, L-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":"\nThe Global Minimum Corporate Tax - 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