Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

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

Learn about and register for Thought Center webcasts

You can learn about and register for any Thought Center webcast here.

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2024, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more