About the webinar
Date: Tuesday, May 10, 2022
Time: 12:00-1:00 PM ET
delegates to Working Party 11, who all played a key role in the negotiation and drafting of the Pillar Two Model Rules and Commentary.
This panel will assume a basic understanding of Pillar Two and will focus on the technical aspects of Pillar II. For example, the panel will discuss the thinking underlying the Model Rules’ approach to deferred tax accounting and refundable tax credits, the intent of the transition rules in Article 9.1, the role of the qualified domestic minimum top-up tax, and the interaction of the QDMTT, IIR, UTPR, and CFC regimes. The panel will also discuss some of the technical issues governments are considering as they seek to transpose Pillar II into domestic law.
Learning objectives:
- Understand the reasoning behind various technical aspects of the Pillar II Rules
- Understand the issues involving transposing Pillar II into domestic law
- Understand the issues involving the interaction between US GILTI and Pillar II
Moderator:
Jason Yen, Principal, EY
Panelists:
Andreas Benecke, Federal Ministry of Finance, Berlin, Germany
Michael Hashemi, Pillar Two Lead, HM Revenue & Customs, London, UK
Casey Plunket, Special Policy Advisor, Policy and Regulatory Stewardship, Inland Revenue Auckland, New Zealand
Peter Repetto, Senior Director - International Outbound Taxation, Department of Finance, Ottawa, Canada
Information and registration
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