NTJ Forum: OECD Pillars One and Two Explained

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The Editors of the National Tax Journal (NTJ) are excited to introduce a new webinar series that will periodically feature some of the NTJ’s recently published articles.

Our first webinar will feature four papers from the Forum of the March 2023 issue. In October 2021, over 130 member countries of the Inclusive Framework on BEPS agreed in principle to a two-pillar solution to the various tax challenges that have arisen from the increased globalization of companies and the shift towards intangibles-based and digital economic activity. The articles explain and evaluate the key elements of the proposed Pillars One and Two.

Please join us as Rosanne Altshuler (Rutgers University) moderates a discussion with Michael Devereux (Oxford University), Lilian Faulhaber (Georgetown University Law Center), Michelle Hanlon (MIT), James Hines, Jr. (University of Michigan), and Michelle Nessa (Michigan State University) on the possible consequences – intended or not – of this extraordinary, coordinated initiative to propel the international tax system into the 21st century.

Webinar Participants

Rosanne Altshuler, Rutgers University (Moderator)

Michael Devereux, Oxford University

Lilian Faulhaber, Georgetown University Law Center

 

 

 

 

 

 

Michelle Hanlon, Massachusetts Institute of Technology

James Hines, Jr., University of Michigan

Michelle Nessa, Michigan State University