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How Pillar 1 redraws the the global tax base map: a look at the march toward consensus

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If you have a question about this talk, please contact May Hen.

We are delighted to report that Professor Allison Christians of McGill University, Canada will be the speaker for this topic tomorrow.

A highly influential and respected commentator on matters of international tax, Professor Christians will be exploring the OECD ’s Pillar 1, the global tax concept that addresses the difficulties of taxing internationally mobile businesses. Further details about the talk and about Professor Christians are set out below.

The meeting will be at 14:00 British Summer Time.

The log-in is: https://teams.microsoft.com/l/meetup-join/19%3ameeting_OGZlZjg4Y2ItMTIzMi00YzZjLTkyN2ItMGY4ZGVjNDc4ZWM0%40thread.v2/0?context=%7b%22Tid%22%3a%2249a50445-bdfa-4b79-ade3-547b4f3986e9%22%2c%22Oid%22%3a%22adbba0d3-b60f-49c6-af36-ebdd7203b6a5%22%7d

OUTLINE OF TALK “How Pillar 1 redraws the the global tax base map: a look at the march toward consensus” The OECD continues its mandate to reallocate the global profits of certain digital economy firms for tax purposes. Combining the OECD ’s own impact analysis with independent research, it is now possible to draw a very rough sketch of how Pillar 1 would accomplish this, and therefore to see how firms and nations are likely to fare under the OECD Secretariat’s preferred approach. Even so, it is not clear that there will be enough time for all Inclusive Framework members to move from rough sketch to policy certainty in time to make decisions about whether the Secretariat’s approach constitutes a mutually beneficial consensus. In this presentation I will walk through the technical specs of Pillar 1 with an example to demonstrate its policy implications.

PROFESSOR CHRISTIANS ’ BIOGRAPHY Allison Christians is the H. Heward Stikeman Chair in the Law of Taxation at the McGill University Faculty of Law where she teaches and writes on national, comparative, and international tax law and policy. She focuses especially on the relationship between taxation and economic development, the role of government and non-government institutions and actors in the creation of tax policy norms, and the intersection of taxation and human rights. She has written numerous scholarly articles, essays, and book chapters, as well as essays, columns, and articles in professional journals and has been named one of the “Global Tax 50” most influential individuals in international taxation. Recent research focuses on evolving international norms of tax cooperation and competition; the relationship between tax and sustainable development; the impact of technology on tax policy, and evolving conceptions of rights in taxation. Professor Christians also engages on topics of tax law and policy via her website www.allisonchristians.com and on twitter @profchristians.

We look forward to seeing you tomorrow.

Best wishes, May Hen-Smith and Guy Mulley Co-convenors, Cambridge Tax Discussion Group https://cambridge.tax

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