Virtual seminar - Pillar Talk: Conversations on OECD global tax reforms for a digital world

Tue 21 Feb

9:00 am to 9:45 am (UK time)

James Burton - Tax, Allen & Overy, London, Partner - Profile

Ellen Birkemeyer - Tax, Allen & Overy, Duesseldorf, Partner - Profile

Ishtar Sancho - Tax, Allen & Overy, Madrid, Counsel - Profile

Naomi Lawton - Tax, Allen & Overy, London, Senior Professional Support Lawyer - Profile

Synopsis: A SERIES OF WEBINARS AND PUBLICATIONS FOCUSING ON GLOBAL TAX REFORMS Client Seminar Programme 2023 Pillar Talk is Allen & Overy’s new series of webinars and publications focusing on global tax changes being implemented as a result of the two-pillar proposals initiated by the Organisation for Economic Co-operation and Development (OECD), focussing initially on the introduction of a global minimum tax rate for multinationals within scope (Pillar Two). As progress towards domestic implementation advances, our global A&O tax lawyers will consider the tax, legal and commercial implications of recent and upcoming developments, as well as emerging themes and possible pain points in the context of specific sectors. Our first webinar will introduce and review some of the central principles of Pillar Two and developments to date in the UK and European Union, including: • Implementation and timing • Role of accounting principles and calculation of effective tax rate • Mechanics of the income inclusion rule and possible anomalies • Scope of exclusions, safe harbours and transitional rules

This seminar qualifies for 1 CPD point/s

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