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Speakers will focus on the key elements of the Pillar Two model rules and the framework for a new era of global minimum tax rates. They will highlight the potential impact on businesses operating in Central and Eastern Europe including the impact on business models and M&A strategies. They will also share perspectives on how the efficacy of tax incentives will change, as well as how jurisdictions may approach their own tax policy in view of global minimum taxes. Speakers will also cover the relevant EU initiative that follows on from these global developments.
The sessions will include the following topics:
BEPS 2.0 negotiations
BEPS 2.0 framework, current proposals and next steps
Understanding of the key elements of the minimum tax framework including:
Carve-outs
Effective Tax Rate (ETR) calculation
Developments with respect to the Undertaxed Payments Rule (UTPR)
Reach of the Subject to Tax Rule (STTR)
Coordination and dispute management
Practical impact on jurisdictions and businesses worldwide; dawn of a new age for tax data management
Impact on Central and Eastern European countries; possible local regulatory reactions, including the EU’s minimum tax proposals
Panelists:
Jaroslaw Kozinski, EY Eastern and Southeastern Europe & Central Asia Tax and Law Leader
Maikel Evers, EY EU Tax Policy Hub Leader
Matthew Mealey, EY Global International Tax and Transaction Services Content Innovation Leader
Keynote Speaker PhD Filip Majdowski, Counsellor to the Polish Minister of Finance, BEPS 2.0 negotiator