BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//GLOBTAXGOV - ECPv6.17.4.1//NONSGML v1.0//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:GLOBTAXGOV
X-ORIGINAL-URL:https://globtaxgov.weblog.leidenuniv.nl
X-WR-CALDESC:Events for GLOBTAXGOV
REFRESH-INTERVAL;VALUE=DURATION:PT1H
X-Robots-Tag:noindex
X-PUBLISHED-TTL:PT1H
BEGIN:VTIMEZONE
TZID:Europe/Amsterdam
BEGIN:DAYLIGHT
TZOFFSETFROM:+0100
TZOFFSETTO:+0200
TZNAME:CEST
DTSTART:20220327T010000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:+0200
TZOFFSETTO:+0100
TZNAME:CET
DTSTART:20221030T010000
END:STANDARD
BEGIN:DAYLIGHT
TZOFFSETFROM:+0100
TZOFFSETTO:+0200
TZNAME:CEST
DTSTART:20230326T010000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:+0200
TZOFFSETTO:+0100
TZNAME:CET
DTSTART:20231029T010000
END:STANDARD
BEGIN:DAYLIGHT
TZOFFSETFROM:+0100
TZOFFSETTO:+0200
TZNAME:CEST
DTSTART:20240331T010000
END:DAYLIGHT
BEGIN:STANDARD
TZOFFSETFROM:+0200
TZOFFSETTO:+0100
TZNAME:CET
DTSTART:20241027T010000
END:STANDARD
END:VTIMEZONE
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20230303T110000
DTEND;TZID=Europe/Amsterdam:20230303T130000
DTSTAMP:20260911T185624Z
CREATED:20260911T185624Z
LAST-MODIFIED:20260911T185624Z
UID:4895-1677841200-1677848400@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Pillar 2 in the Standard of EU Tax Good Governance
DESCRIPTION:Leaflet and invitation  \nThis seminar is co-organized by the EU Jean Monnet Chair on EUFAIRTAX \, the  ERC funded project GLOBTAXGOV and the Jean Monnet Chair on EU Tax Governance (EUTAXGOV) \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/pillar-2-in-the-standard-of-eu-tax-good-governance/
END:VEVENT
BEGIN:VEVENT
DTSTART;TZID=Europe/Amsterdam:20230331T130000
DTEND;TZID=Europe/Amsterdam:20230331T153000
DTSTAMP:20260911T185636Z
CREATED:20260911T185636Z
LAST-MODIFIED:20260911T185636Z
UID:4897-1680267600-1680276600@globtaxgov.weblog.leidenuniv.nl
SUMMARY:Is the UTPR in Pillar 2 compatible with international law obligations
DESCRIPTION:Is the UTPR in Pillar 2 compatible with international law obligations? \n Seminar 31st March 2023 13-15:30 CEST  \nOnline event  \nTo download sildes\, click on the name of the presentation in the program. A recording is available here. \nAbout\nThe roll-out of the Global Minimum Tax (GloBE) proposal has already started. Countries are unilaterally introducing rules to implement Pillar2. Furthermore\, in December 2022\, an EU Directive adopting Pillar 2 has been approved. \nDespite these developments\, there are still debates regarding its desirability\, its concrete design and its effects. We have highlighted some of these developments in our seminar of September 23\, 2022 (recording available here). \nThis seminar will follow this discussion\, and it will focus on the compatibility of the Undertaxed Payment Rule (UTPR)\, as one important element of the Pillar 2 proposal\, with international law obligations. This area has not yet been discussed by the OECD nor by the EU\, however\, there are concerns from international law and tax scholars that the Pillar 2 rules and especially the UTPR will violate both various international law obligations. The debate is partly also relevant for the compatibility of the Income Inclusion Rule (IIR) with international law obligations. \nCountries currently implementing Pillar 2 need to assess potential risks and potential mitigation strategies (e.g.\, signing an international treaty implementing Pillar 2). Hence\, the purpose of this seminar is to take stock of the debates on the interaction between UTPR and international law by inviting tax\, investment and international law scholars to discuss this topic. \nDate\nFriday\, 31 March 2023\, 13:00 – 15:30 Central European Summer Time (CEST) \nOnline (ZOOM) \nOrganizers\nThis seminar is co-organized by the ERC funded project GLOBTAXGOV with Peter Hongler (University of St. Gallen). GLOBTAXGOV investigates global tax governance and international tax law making by the OECD\, the G20 and the EU. This seminar is also organized as one of the dissemination activities of the Jean Monnet Chair on EU Tax Governance (EUTAXGOV) addresses the EU Standard of Tax Good Governance. The Chair Holder is Prof. dr. Irma Mosquera Valderrama. \nThis seminar is organized as kick-off of the postgraduate training Jean Monnet EUTAXGOV Chair. Topic: Tax Governance in the EU and beyond that will be starting in October 2023. \nSpeakers\n\nDr. Julien Chaisse Professor at the City University of Hong Kong (CityU)\, School of Law\, and Recipient Fellowship Scheme (HSSPFS) The Tax Factor of the Global Trade War: Designing Better Digital Tax Rules. Research Grants Council Hong Kong SAR.\nDr. Vikram Chand Programme Director of the Executive Programme in Transfer Pricing offered by FDCA / HEC at University of Lausanne\nDr. Filip Debelva Professor of tax law (KU Leuven)\, attorney-at-law Deloitte Legal – Lawyers\nDr. Peter Hongler Professor of Tax Law\, University of St. Gallen\, Director IFF-HSG\, ESG Tax Expert UNDP.\nDr. Irma Mosquera Valderrama. Professor of Global Tax Governance\, Lead Researcher European Research Council Project GLOBTAXGOV\, EU Jean Monnet Chair Holder EUTAXGOV\, Tax for SDGs Expert UNDP and PhD Dean Leiden Law School\, Leiden University\nSuniel Pancham  is Dutch tax advisor with a law degree from Erasmus University Rotterdam\, specialization corporate tax law (LLM.).  \n\nProgramme\n\n\n\n13:00\nWelcome\n\n\n\n13:05\nPillar 2 – UTPR and international law obligations\nPeter Hongler\n\n\n13:25\nUTPR and infringement of tax treaties \n \nVikram Chand \n \n\n\n13:45\nUTPR and tax treaties\nSuniel Pancham\n\n\n13:55\nQ&A\n\n\n\n14:05\nUTPR and infringement of the right to property in the ECHR\nFilip Debelva\n\n\n14:25\n UTPR and infringement of bilateral investment treaties\nJulien Chaisse\n\n\n14:45\nQ&A\n\n\n15:15\nPillar 2 – EU Extraterritorial regulatory power\nIrma Mosquera Valderrama\n\n\n15:25\nQ&A\n\n\n\n15:30\nClosing \n\n\n\n\nThe programme can also be downloaded as pdf. \n 
URL:https://globtaxgov.weblog.leidenuniv.nl/event/is-the-utpr-in-pillar-2-compatible-with-international-law-obligations/
END:VEVENT
END:VCALENDAR