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Overview and details of the sessions of this online conference.

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The last speaker of each session is the session chair. The discussant is always the following speaker, with the first speaker being the discussant of the last paper. Each paper has a 22-minutes-block in all sessions. There should be 15 minutes and no more than 18 minutes for the presenter. The discussion is then started by the discussant. Please note that the role of the discussant is different compared to previous years: The discussant has only 1-2 minutes and s/he is not allowed to give a lengthy summary of the paper together with comprehensive comments. Instead, her/his task is to raise one single question/comment and, in doing so, start the general discussion! All participants are asked to be strict in timing to allow people to change sessions during the general discussion. For a (rare) session with less papers in the session than the time slot allows, stick to the congress schedule and use 22 minutes per presentation to allow listeners to smoothly change between sessions.

Only registered participants can attend this online conference. Further information available on the congress website https://iipf2021.hi.is/ .

Please note that all times are shown in the time zone of the conference. The current conference time is: 5th Dec 2021, 05:32:04pm GMT

 
 
Session Overview
Session
J07: OECD Base Erosion and Profit Shifting Report
Time:
Friday, 20/Aug/2021:
10:45am - 12:15pm


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Presentations

Tax Challenges Arising from Digitalisation – Chapter 2: Revenue Effects Pillar One

David Bradbury1, Ana Cinta Gonzalez Cabral1, Tibor Paul Hanappi1, Asa Johansson1, Valentine Millot1, Pierce O'Reilly1, Stephane Sorbe2, Sebastien Turban1

1OECD, France; 2Direction générale du Trésor, France

This report analyses the economic and tax revenue implications of the Pillar One and Pillar Two proposals currently being discussed by the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) as part of its work to address the tax challenges arising from the digitalisation of the economy.

The report focuses primarily on the impact of the proposals on tax revenues, MNE investment and economic activity. This chapter (Chapter 2) focusses on the tax revenue effects of Pillar One.

Bradbury-Tax Challenges Arising from Digitalisation – Chapter 2-536.pdf


Tax Challenges Arising from Digitalisation – Chapter 3: Revenue Effects Pillar Two

David Bradbury1, Ana Cinta Gonzalez Cabral1, Tibor Paul Hanappi1, Asa Johansson1, Valentine Millot1, Pierce O'Reilly1, Stephane Sorbe2, Sebastien Turban1

1OECD, France; 2Direction générale du Trésor, France

This report analyses the economic and tax revenue implications of the Pillar One and Pillar Two proposals currently being discussed by the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) as part of its work to address the tax challenges arising from the digitalisation of the economy.

The report focuses primarily on the impact of the proposals on tax revenues, MNE investment and economic activity. This chapter (Chapter 3) focuses on the tax revenue effects of Pillar Two.

Bradbury-Tax Challenges Arising from Digitalisation – Chapter 3-538.pdf


Tax Challenges Arising from Digitalisation – Chapter 5: Construction of Underlying Datasets

David Bradbury1, Ana Cinta Gonzalez Cabral1, Tibor Paul Hanappi1, Asa Johansson1, Valentine Millot1, Pierce O'Reilly1, Stephane Sorbe2, Sebastien Turban1

1OECD, France; 2Direction générale du Trésor, France

This report analyses the economic and tax revenue implications of the Pillar One and Pillar Two proposals currently being discussed by the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) as part of its work to address the tax challenges arising from the digitalisation of the economy.

The report focuses primarily on the impact of the proposals on tax revenues, MNE investment and economic activity. This chapter (Chapter 1) describes the construction of the data matrices underpinning the analyses presented in the other chapters.

Bradbury-Tax Challenges Arising from Digitalisation – Chapter 5-541.pdf


Tax Challenges Arising from Digitalisation – Chapter 4: Investment Effects of Pillar One and Pillar Two

David Bradbury1, Ana Cinta Gonzalez Cabral1, Tibor Paul Hanappi1, Asa Johansson1, Valentine Millot1, Pierce O'Reilly1, Stephane Sorbe2, Sebastien Turban1

1OECD, France; 2Direction générale du Trésor, France

This report analyses the economic and tax revenue implications of the Pillar One and Pillar Two proposals currently being discussed by the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) as part of its work to address the tax challenges arising from the digitalisation of the economy.

The report focuses primarily on the impact of the proposals on tax revenues, MNE investment and economic activity. This chapter (Chapter 4) discusses the effect of both pillars on investment and economic activity.

Bradbury-Tax Challenges Arising from Digitalisation – Chapter 4-540.pdf


 
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