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