Pillar II Regulatory System: Baker Tilly at 2023 #NextGeneration Tax Summit

Baker Tilly is going to discuss future tax law topics at the 2023 #NextGeneration Tax Summit, where the trade journal “Betriebs-Berater” brings together, for the first time, consultants, representatives of the tax authorities, jurisprudence and science, as well as company executives at the “Industrieclub Düsseldorf”. 

On the second day of the event, Dr. Klaus-Jörg Dehne, Attorney-at-Law and Head of Quality Legal & Tax at Baker Tilly, is going to moderate a panel discussion together with other tax law experts, providing a detailed look at the regulatory system of Pillar II. The focus on the second day of the conference, March 31, 2023, between 3:30 and 4:30 p.m. will be on the following topics:

  • Reorganizations in the area of conflict between national law, IFRS and the GloBE rules
  • Opportunities for simplification – low risk jurisdictions/safe harbor rules in relation to the requirements of GloBE information returns/GloBE loss election requirements
  • Challenges for MNEs when entering minimum taxation: recognition of DTA from loss carryforwards; special features of deferred tax accounting; mapping of company integrations
  • Procedural law of minimum taxation – legal validity, jurisdictions, interpretation conflicts, dispute resolution
  • “Post-filing adjustments”; surplus or deficit after a tax audit
  • Top-up taxation in joint venture structures

Panelists will include (current status): 

  • Dr. Klaus-Jörg Dehne, Attorney-at-Law and Head of Quality Legal & Tax at Baker Tilly
  • Prof. Dr. Guido Förster, Professor of Business Administration, in particular Business Taxation, at the Heinrich Heine University in Düsseldorf and tax consultant.
  • Dirk Rosenberg, Global Head of Taxes, Bayer AG

For further information, the program and registration, please click here

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