Navigating OECD Pillars I and II: Overseas Digital Taxation, New Nexus Determinations, Taxing Rights, and GLOBE Rules
This program has been cancelled
A live 110-minute CPE webinar with interactive Q&A
This webinar will discuss the latest Organisation for Economic Cooperation and Development (OECD) developments and its blueprints on Pillars I and II for practitioners working with global entities. Our panel of international tax veterans will explain its potential tax impact on businesses operating abroad and outline what has and has not been resolved to date in these proposals.
- Pillar I
- Pillar II
- Practical steps
The panel will review these and other critical issues:
- How will the OECD Pillars affect existing U.S. income tax treaties with other countries?
- How is nexus determined for digital taxation under Pillar I?
- How will the requirements be implemented and enforced?
- How do the income inclusion and undertaxed payments rules (GLOBE) in Pillar II operate?
- How is Amount A calculated in Pillar I?
Pamela A. Fuller, Esq.
Counsel (Tax, M&A, International)
Zahn Law Group
Ms. Fuller’s practice has a triple focus: tax planning, tax controversies, and tax compliance. She advises a wide... | Read More
Ms. Fuller’s practice has a triple focus: tax planning, tax controversies, and tax compliance. She advises a wide range of clients–including private and public companies, joint ventures, funds, high-net-worth individuals, C-Suite executives, and government entities–on transactional, investment, and supply-chain strategies to achieve optimal tax and business results. Ms. Fuller advises clients on both purely domestic transactions and transnational ones, helping both U.S.-based companies and foreign companies (and their executives) achieve the best possible results from a tax and business perspective. Ms. Fuller is Chair of the ABA’s Tax Section’s Tax Policy Committee, and also Co-Chair of the International Tax Committee of the ABA’s worldwide International Law Section. She frequently speaks at law conferences, and publishes papers on international tax topics in peer-reviewed law journals.Close
Covington & Burling
Mr. Otero advises clients across industries on all aspects of tax controversy matters including audits, administrative... | Read More
Mr. Otero advises clients across industries on all aspects of tax controversy matters including audits, administrative appeals, transfer pricing controversies, and tax litigation. He also has extensive experience advising clients on technical tax risk management, strategic audit and litigation readiness, and the development of best practices and policies for tax departments.Close