The State of Uncertainty: Reflections on BEPS and the OECD’s Two-Pillar Approach Work on the OECD’s two-pillar approach has been progressing with the potential for sweeping changes in cross-border tax rules. On November 2, Tax Foundation joined the European Tax Policy Forum (ETPF) for a virtual conference with top economists, who discussed the impacts that Pillar 1 and Pillar 2 might have on: Tax certainty Investment decisions Country policy responses Tax revenues and economic growth Below, you can download the slides and research papers referenced throughout the conference. Session 1: Has BEPS Solved Uncertainty? Measuring Corporation Tax Uncertainty Across Countries Download Slides Quantifying the OECD BEPS Indicators – An update to BEPS Action 11 Download Slides from Christoph Spengel, Daniel Klein, and Christopher Ludwig Download Slides from Nadine Riedel Download Paper: Quantifying the OECD BEPS Indicators – An update to BEPS Action 11 by Daniel Klein, Christopher A. Ludwig, Katharina Nicolay, and Christoph Spengel Session 2: Revenue and Economic Impacts of OECD Pillars 1 and 2: What do we know? Tax Challenges Arising from Digitalization – Economic Impact Assessment Download Slides Download Paper: Tax Challenges Arising from Digitalisation – Economic Impact Assessment from the OECD Download Paper: The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs by Tibor Hanappi and Ana Cinta González Cabral Download Paper: Corporate taxation and investment of multinational firms: Evidence from firm-level data by Valentine Millot, Åsa Johansson, Stéphane Sorbe, and Sebastien Turban The OECD’s Unified Approach — An Analysis of the Revised Regime for Taxing Rights and Income Allocation Download Slides Download Paper: The OECD’s Unified Approach — An Analysis of the Revised Regime for Taxing Rights and Income Allocation by Kartikeya Singh, W. Joe Murphy, and Gregory J. Ossi National Tax Revenue Effects of a Redistribution of Taxation Rights in the Context of Cross-border Profit Allocation Download Slides Download Paper (only available in German): Nationale Steueraufkommenswirkungen einer Neuverteilung von Besteuerungsrechten im Rahmen der grenzüberschreitenden Gewinnabgrenzung by Clemens Fuest, Felix Hugger, Florian Neumeier, and Daniel Stöhlker Panelist Remarks: İrem Güçeri Download Slides Register Now
