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BEPS 2.0: Focus on Pillar Two
In this webcast, panelists will focus on the latest developments on global minimum tax rules under Pillar Two of the OECD/G20 BEPS 2.0 project.
The 90-minute webcast continues the series of EY Global Thought Center webcasts addressing BEPS 2.0 developments.
Please join us for a timely discussion of the Pillar Two model rules released on 20 December. Panelists will discuss the key elements of the Pillar Two model rules, highlighting what is new with this latest release. They also will share perspectives on how the European Union and other jurisdictions plan to incorporate these model rules into domestic law.
The discussion will include the following specific topics:
- Effective Tax Rate (ETR) calculation
- Income-based carve-outs
- Developments with respect to the Undertaxed Payments Rule (UTPR)
- Reach of the Subject to Tax Rule (STTR)
- Coordination and dispute management