Countries around the world have been working to change cross-border tax rules in significant ways. The new rules will have impacts on investment decisions, tax revenues, and lead to new tax compliance and administration challenges.
On October 12, Tax Foundation and the European Tax Policy Forum (ETPF) hosted a virtual conference to explore emerging research and challenges posed by Pillar 1 and Pillar 2. Below, you can download the slides and research papers referenced throughout the conference.
Session 1: Pillar 1
Who Will Pay Amount A?
- Download Slides from Martin Simmler
- Download Paper: Who Will Pay Amount A by Martin Simmler
Pillar 1 Tax Games
- Download Slides from Lorraine Eden
- Download Paper: Taxing the Top 100: U.S. Estimates of Winners and Losers From Pillar One Amount A by Lorraine Eden
Session 2: Pillar 2
Pillar 2 Effective Tax Rate Modeling
- Download Slides from Mike Devereux
- Download Paper: Business Location Decisions with a Global Minimum Tax by Mike Devereux
Results from the Tax Foundation MNE
- Download Slides from Cody Kallen
- Download Paper: Options for Reforming the Taxation of U.S. Multinationals by Cody Kallen
Event Agenda
Speakers
- The Honorable Kevin Brady (R-Texas)
- Akhilesh Ranjan, Price Waterhouse & Co. LLP, former member of CBDT
- Beth Bell, Staff Director, Select Revenue Measures Subcommittee, U.S. House of Representatives Ways and Means Committee Majority
- Cody Kallen, Resident Fellow, Tax Foundation
- Courtney Connell, Senior Tax Counsel, Senate Finance Committee Republicans
- Daniel Bunn, Vice President of Global Projects, Tax Foundation
- Jennifer Blouin, Richard B. Worley Professor of Financial Management and Professor of Accounting, The Wharton School, University of Pennsylvania
- Li Liu, Senior Economist, Fiscal Affairs Department, International Monetary Fund
- Lilian Faulhaber, Associate Dean for Research and Academic Programs and Professor of Law, Georgetown University Law Center
- Anthony Munanda, Technical Advisor, International Taxation, African Tax Administration Forum
- Lorraine Eden, Professor Emerita of Management, Mays Business School, Texas A&M University
- Martin Simmler, Research Fellow, Saïd Business School, University of Oxford
- Mike Devereux, Director, Oxford University Centre for Business Taxation, Oxford University
- Pam Olson, Consultant, Tax Policy Services, PwC
- Scott Hodge, President, Tax Foundation
- Seamus Coffey, Lecturer, Department of Economics, University College Cork
- Will Morris, Deputy Global Tax Policy Leader, PwC