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.

Join Tax Foundation and the European Tax Policy Forum (ETPF) on 2 November for a discussion with top economists, who will delve into the impacts that Pillar 1 and Pillar 2 might have on:

  • Tax certainty
  • Investment decisions
  • Country policy responses
  • Tax revenues and economic growth

The conference is free, but you must register to attend, so please RSVP at the link below. Check back here for a more detailed agenda and panelist information in the coming weeks.

Questions should be directed to Daniel Bunn,


14:00 — Introduction

14:10 — Session 1: Has BEPS Solved Uncertainty?

This session will address the BEPS project’s impact on tax certainty and discuss key BEPS indicators. Presentations will cover results of a recent tax uncertainty survey performed by the ETPF and a study of how BEPS indicators have changed in recent years.

15:30 — Break

15:40 — Session 2: Revenue and Economic Impacts of Pillars 1 and 2: What Do We Know?

This session will highlight analysis of potential impacts of OECD’s two-pillar proposal. Results from the OECD’s own assessment and work by PwC and the ifo Institute will be presented. The presentations will be followed by a discussion of the estimates.

17:15 — Closing Remarks

17:30 — Close


Register Now