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Implementing the Global Corporate Minimum Tax: Why are governments so cautious?

September 14 2022
Venue: ZOOM Webinar
Speakers: Daniel Bunn, Elena Leontjeva, Dr Matthias Kullas
Time: 15:30

Expert discussion about the approaches taken by governments regarding the global minimum corporate tax.

The EU and the US played an important role in encouraging 136 countries to sign up to a global tax deal tabled in October 2021. But a year since the deal was agreed material progress on implementing legislation is hard to find. In the EU, political divisions among EU Member States continue to prevent approval of minimum corporate taxation. The European Commission has pushed toward implementing new rules despite the lack of a clear technical understanding of how the new regime should work in practice. The implementing proposal of the US administration falls short of OECD standards for a global minimum rate. Many more jurisdictions struggle with implementing new corporate tax rules, exercising strategic patience to understand how others plan to implement the global minimum tax. Meanwhile, tax professionals expect a new web of complexity that will leave companies struggling to comply with inconsistent national tax codes.

Join us for an expert discussion about the approaches taken by governments regarding the global minimum corporate tax.

Do we need a Global Corporate Minimum Tax in a digitised economy?

Why do countries struggle to implement the OECD compromise?

Should countries oppose the minimum tax and, if so, why?

How to avoid a new web of tax code complexity?

To what extent does the EU approach differ from the US proposal?

Which reforms are really needed for the corporate tax system to become simpler and easier to navigate – even in the context of a global minimum tax?

If the minimum tax is not implemented, what alternative instruments can be implemented at the EU level?

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Daniel Bunn, Executive Vice President at the Tax Foundation, Washington D.C.

Elena Leontjeva, Co-founder and president of the Lithuanian Free Market Institute (LFMI), Vilnius

Dr Matthias Kullas, Head of Division at the Centre for European Policy (CEP), Freiburg

Moderated by Dr Matthias Bauer, Director at ECIPE