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OECD Pillar Two Proposal: Global Anti-Base Erosion (GloBE)

About the event

A breakfast meeting to hear the research findings on the OECD Pillar Two Proposal: Global Anti-Base Erosion (GloBE).

On November 8, the OECD published its new consultation document on its 'Global Anti-Base Erosion' proposal. Led by Professor Michael Devereux, researchers from the Centre for Business Taxation have been undertaking research on this proposal, and will present their findings at this breakfast meeting. They will address:

  • The rationale underlying the proposal. Is there a need for additional BEPS measures? Should any such measures be based on the residence of the parent company? What issues arise in determining the tax base, and the options for blending?
  • What are the likely economic consequences of the proposal being introduced? Evidence will be presented on
    • the effects on the tax on incentives for the location of economic activity, and
    • the tax revenue consequences
  • Is the proposal compatible with EU law?

Please note that tea, coffee and pastries will be available from 08.00 and the presentations will begin at 08.30.