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January 5, 2022
2022-5012

Wednesday, 26 January 2022 | BEPS 2.0 Global minimum tax rates: A practical view on latest developments and expected impact on businesses operating in Central and Eastern Europe (11:30 CET)

Please join EY for a timely discussion of the latest BEPS 2.0 developments on 26 January 2022, 11:30-15:00 CET.

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 holding structures, business models and M&A strategies. They will also share perspectives on how the efficacy of tax incentives will change, the impacts on relative competitiveness of countries 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 follow from these global developments.

The sessions will include the following topics:

  • BEPS 2.0 negotiations – behind the scenes

  • 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 CE European countries and their competitiveness. Possible local regulatory reactions, including the EU’s minimum tax proposals

Date: Wednesday, 26 January 2022

Registration: Register for this event.

Agenda

  • 11:30-11:40 – Opening

  • 11:40-12:40 – BEPS 2.0 framework, current proposals and next steps. Understanding of the key elements of Pillar Two

  • 12:40-13:15 – BEPS 2.0 - Practical impact of jurisdictions and business worldwide

  • 13:15-13:30 – Break

  • 13:30-14:15 – Keynote Speaker: Behind the scenes of the BEPS 2.0 negotiation process. Impact on CE countries and their competitiveness. Possible local regulatory reaction

  • 14:20-14:50 – Q&A Session with the speakers/panel discussion

  • 14:50-15:00 – Closing

Panelists

  • Jaroslaw Kozinski, EY Central, Eastern and Southeastern Europe & Central Asia Tax and Law Leader

  • Maikel Evers, Associate Partner, EY Netherlands, 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

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