Tuesday, May 10, 2022
12:00-1:30 PM ET

Program:

Don’t miss this exciting panel moderated by Jason Yen (EY), who previously represented the U.S. Treasury at OECD Working Party 11, which oversees technical negotiations on Pillar II. He will be joined by the current German, Canada, New Zealand, and UK delegates to Working Party 11, who all played a key role in the negotiation and drafting of the Pillar Two Model Rules and Commentary.

This panel will assume a basic understanding of Pillar Two and will focus on the technical aspects of Pillar II. For example, the panel will discuss the thinking underlying the Model Rules’ approach to deferred tax accounting and refundable tax credits, the intent of the transition rules in Article 9.1, the role of the qualified domestic minimum top-up tax, and the interaction of the QDMTT, IIR, UTPR, and CFC regimes. The panel will also discuss some of the technical issues governments are considering as they seek to transpose Pillar II into domestic law.

Learning objectives:

• Understand the reasoning behind various technical aspects of the Pillar II Rules 
• Understand the issues involving transposing Pillar II into domestic law
• Understand the issues involving the interaction between US GILTI and Pillar II

Moderator:

Jason Yen, Principal, EY

Panelists:

Andreas Benecke, Federal Ministry of Finance, Berlin, Germany
Michael Hashemi, Pillar Two Lead, HM Revenue & Customs, London, UK
Casey Plunket, Special Policy Advisor, Policy and Regulatory Stewardship, Inland Revenue Auckland, New Zealand
Peter Repetto, Senior Director - International Outbound Taxation, Department of Finance, Ottawa, Canada

Registration:

Webinar are free for IFA USA members.
Non member rate: $100

Please note that the registration process will be in two steps. First, purchase your pass on our website by clicking the Register button above. After you complete your registration, you will receive an invitation from the Zoom platform where you will need to complete your registration for the live virtual event.

Scholarship Information
Cancelation and Refund Policy

CLE/CPE Information

Recommended CLE credits: 1.5 Taxation
Recommended CPE credits: 1.5 Taxes
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour. IFA USA National Registry Sponsor # 112000
Program Level: Basic-CPE, Intermediate-CLE
Program prerequisites: None
Advanced Preparation: None

USA Branch, International Fiscal Association Inc. (IFA USA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org

National Registry Sponsor #112000