Around the Global Minimum Tax in 180 Minutes
Guest Lecturer:
Heydon Wardell-Burrus, Senior Advisor, International Co-operation and Tax Administration Centre for Tax Policy and Administration, OECD
Discussant:
Brian Ernewein, Senior Advisor, National Tax KPMG in Canada
The global minimum tax seeks to stabilize the international tax system by addressing tax avoidance and tax competition. This lecture will address its origins, how it achieves those aims and its interactions with existing pieces of international tax infrastructure including tax incentives, cross-border taxes (including withholding taxes and CFC taxes such as the US GILTI regime), tax treaties and investment agreements. Finally, the lecture will address what we may expect from the future in this area.
