Pillar 2 Summit Day - 2024 (Subject to Change)
Pillar 2 Summit Day - 2024 (Subject to Change)
- Harmen van Dam - Partner, LOYENS & LOEFF
- Giulio Tombesi - Associate Partner, TREMONTI ROMAGNOLI PICCARDI E ASSOCIATI
- Kunka Petkova - Advisor, International Taxation, GERMAN MINISTRY OF FINANCE
- Olga Anufriieva - Tax Director, SOFT SERVE INC
- Rakhi Bhattacharya - Director, Global Head of Transfer Pricing, FISERV INC.
The practical challenges of implementing a robust reporting environment are a key focus for most Pillar Two businesses right now. A working process whose requirements and conclusions can be communicated to auditors and stakeholders inside and outside the business is fundamental to success. This session picks up on the themes discussed in our session last year to look at the best practice emerging from implementation work, real-life challenges and potential pitfalls that could lie in wait before Pillar Two is fully bedded in. These include governance, timing implementation steps to balance financial reporting and tax requirements, and when and where automation can help.
- Duncan Nott - Transfer Pricing Partner, RSM
- Jan-Paul Borman - Associate Partner, EY
Under Pillar 2 GloBE rules, there are many different types of Entities. Entities may qualify as for instance Partially Owned Parent Entity, Intermediate Parent Entity, Joint Venture, etc. The consequence of such qualification may have an effect on GloBE Income, jurisdictional blending and allocation of Top-up Tax. The qualification does not only affect the in-scope MNE group, but also the non-controlling shareholders. During this session we discuss the GloBE impact for non-controlled Entities by these shareholders.
- Charlotte Kiès - Partner & Pillar 2 Lead, LOYENS & LOEFF
Mergers, demergers, acquisitions, and joint ventures come with many Pillar 2 attention points. The Pillar 2 GloBE rules have an impact on such transactions and corporate restructurings for the different parties involved. During this session the impact of the Pillar 2 GloBE rules is discussed based on practical examples and consideration is given on items to address in SPAs and shareholders agreements.
- Harmen van Dam - Partner, LOYENS & LOEFF