🌎 For those that want to learn more about the OECD – OCDE Pillar 2 as a subject in tax policy design, here are two online events happening in LatAm that might be of interest to you:
1️⃣ Today, October 11, the São Paulo Association of Tax Studies (Associacao Paulista De Estudos Tributarios- Apet) will host an online event with prominent experts about the recent adoption of Pillar 2 in Brazil (in the form of a QDMTT). The event is titled “Pillar 2 e o novo Adicional da CSLL (Medida Provisória nº 1.262/2024)” and it features Victor Polizelli, Carolina Landim, Camila R. Nasser Cabral, Éric Aversari Martins, Ramon Tomazela and Marcelo Magalhaes Peixoto as speakers. The event will be hosted in Portuguese and the link for registration is available here: https://bit.ly/48kqS5P
2️⃣ On October 16, the School of Law of University of Buenos Aires will host a very interesting event about Pillar 2 titled “Cooperación fiscal internacional a la luz del impuesto mínimo global. Pilar 2 de la OCDE – Incentivos para América Latina”. Speakers include Leopoldo Parada, Andrea Laura Riccardi Sacchi, PhD, and Guillermo Bailach Miró. The event is going to be moderated by Ariadna Artopoulos and coordinated by Mariano Luchessi. It will be hosted in Spanish and the link for registration is available here: https://bit.ly/4dNd70i
If you are interested in reading scholarly work/expert commentary about Pillar 2 around the world, here is a list of recommended articles:
➡️ “The Compatibility of the UTPR and Japan’s Tax Treaties”, by Takato Masuda. Published by Tax Notes (2024). Available here: https://bit.ly/3BCQi2e
➡️ “Pillar 2 and alternatives for attracting (as well as keeping) foreign investments”, by Svetislav Kostic. Published by Wolters Kluwer International Tax Blog (2024). Available here: https://bit.ly/4eWcvXc
➡️ “Pillar 2: tax competition in low-income countries and substance-based income exclusion”, by Vicki Perry. Published by Wiley (2023). Available here: https://bit.ly/4eV8FgU
➡️ “Revisiting the Similarity Between CFC Rules and the IIR”, by Lucas de Lima Carvalho. Published by Tax Notes (2024). Available here: https://bit.ly/3UdOoL0
➡️ “Impuesto Mínimo Global: El dilema de la soberanía fiscal”, by Fabio Taboada Pérez. Published by IUS 360 (2024). Available in Spanish here: https://bit.ly/4eGDB4Q
➡️ “Impuesto mínimo global, soberanía, sustancia y precios de transferencia”, by Laura Sanint. Published by ICDT Instituto Colombiano de Derecho Tributario (2022). Available in Spanish here: https://bit.ly/46NCddD
➡️ “Pilar 2 – Impactos nas Demonstrações Financeiras de Grandes Companhias em 2023 (Primeiro Ano). Análise Prática”, by Luciana Aguiar. Published by Associacao Paulista De Estudos Tributarios- Apet (2024). Available in Portuguese here: https://bit.ly/3Y4VaEQ
