CEPS Task Force

Global corporate taxation

The road to new rules in the digital era

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The OECD has been leading the efforts to reach international consensus on corporate taxation rules that are fit for purpose. In this context, on July 1, 2021, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting  (BEPS) agreed a two-pillar solution to address the tax challenges arising from the digitalisation of the economy and prevalence of intangibles assets in business activity that make it easier to shift profits to low-tax jurisdictions.Pillar One aims to ensure a fair distribution of taxes by focusing on the reallocation of profits on multinational enterprises (MNEs) from the countries of residence to other market countries. Pillar Two consists of the introduction of a global corporate minimum tax with a minimum effective rate of at least 15%. The EU Commission has started the EU implementation with a proposal for a directive, to be adopted hopefully by middle of the year.In this context, CEPS proposes to launch a Task Force on Global Corporate Taxation to discuss the challenges lying ahead for the implementation of new rules, mainly in the EU and Europe, and to contribute to the ongoing debate. We will organise four meetings that will be held under the Chatham House rule. Participation is limited to members of the Task Force, observers and selected invitees. The first meeting is scheduled for Wednesday 9 February at 2:00 pm CET online.

Please use the form here to register your interest. 

For more information, please email: cepstaskforces@ext.ceps.eu

Karel Lannoo

Chief Executive Officer

+32 (0)2 229 39 82

Apostolos Thomadakis

Researcher

+32 (0)2 229 39 14