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.
- David Gajda, BDI
- Dirk Rosenberg, Global Head of Taxes, Bayer AG
For further information, the program and registration, please click here
