Sessions Information

  • January 9, 2022
    11:00 am - 12:15 pm
    Session Type: AALS Hot Topic Programs
    Session Capacity: N/A
    Hotel: N/A
    Room: N/A
    Floor: N/A

    In October 2021, 136 countries struck a ground-breaking tax deal for the digital age. This panel will discuss the proposed two-pillar tax system from the perspective of the United States, the EU, and other regions, what these two pillars do, the likely approaches in many countries, practical concerns, and the impact on existing measures, such as DSTs, tax treaties, 15% global minimum tax, GILTI, BEAT, Subpart F, and foreign tax credit rules.

Session Speakers
Organization: Brooklyn Law School

Organization: University of Utah, S. J. Quinney College of Law

Organization: University of California, Irvine School of Law

Organization: The University of Texas School of Law

Organization: Boston College Law School

Session Fees
  • AALS Hot Topic Program - The Promise and Pitfalls of the Global Tax Deal: $0.00