International Tax & Global Minimum Tax Webinar
Overview
International tax rules are undergoing significant change as governments respond to global minimum tax initiatives, shifting enforcement priorities, and evolving economic and trade policies. This course provides a practical update on recent US international tax developments and the OECD Pillar Two framework, helping professionals understand how new rules and emerging proposals affect multinational tax planning, compliance, and reporting. Participants will gain clarity on:
- Recent US international tax developments, regulatory shifts, and enforcement challenges
- How the OECD Pillar Two framework and related safe harbors affect multinational organizations
- Practical considerations for navigating global minimum tax rules and evolving compliance obligations
Objective
To provide CPAs and other tax and finance professionals with a practical understanding of current international tax developments and the global minimum tax framework, enabling them to assess regulatory changes, understand Pillar Two implications, and support multinational tax planning and compliance.
Emphasis
- Recent IRS and US international tax developments:
– IRS leadership and staffing crisis
– IRS “brain drain”
– Key international tax provisions in OBBBA
– Tariffs and judicial developments - OECD Pillar Two Framework:
– Purpose, scope, and timeline
– Three core mechanisms: QDMTT, IIR, and UTPR
– US relationship to Pillar Two - The “Side-by-Side” system:
– Four key principles of the G7 statement
– New side-by-side safe harbor and changes to other safe harbors
– What remains for US MNEs
Speakers
Ben Fryer, Partner, Gibson Dunn
Anne Devereaux, Of Counsel, Gibson Dunn
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