About the Webinar
Time: 11:00 AM-12:15 PM ET
Please join this exciting panel moderated by Jason Yen, principal at EY. Jason previously represented the U.S. Treasury at OECD Working Party 11, which oversees technical negotiations on Pillar Two. He will moderate a panel of academics and former/current government representatives from Australia, Colombia, Hungary, and Switzerland who were each involved in the Working Party 11 negotiations.
The panel will discuss the current status of Pillar Two implementation in these countries, and will discuss both the GloBE and subject-to-tax rules. The panel will also discuss the role of the qualified domestic minimum top-up tax, developing country perspectives on Pillar Two, and how tax incentives and tax competition will change after Pillar Two.
Learning objectives:
Understand the current status of GloBE adoption around the world
Understand the issues involving transposing the GloBE rules into domestic law
Understand the current status of the subject-to-tax rules
