International Tax Conference
MINIMUM AND DIGITAL TAXATION:
Consensus or Divide?
MINIMUM AND DIGITAL TAXATION:
Consensus or Divide?
April 13-13, 2021
IMF Conference
MINIMUM AND DIGITAL TAXATION:
Consensus or Divide?
April 13-13, 2021
TUESDAY, April 13, 2021 8:00–10:30 a.m. EST7:30 a.m. 8:00-8:05 a.m. Welcome by Organizers 8:05–8:15 a.m. Michael Keen (IMF) and Marcello Estevão (WBG)
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What Will Be the Impact of Internationally Agreed Minimum Taxation on Developing Countries? |
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8:15–8:30a.m. Cory Hillier (IMF) |
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8:30–9:05 a.m. This panel will discuss the impact of the different aspects of Pillar Two on revenue, investment, and tax competition. It will elaborate on how developing countries will potentially respond to Pillar Two with domestic legislation. MODERATOR: Chiara Bronchi (WBG) |
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9:05–9:20 a.m. |
9:20–9:25 a.m.
Break - Presentation of new IMF Book on International Taxation
Digital Service Taxes in Developing Countries |
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9:25–9:40 a.m. Ana Cebreiro Gomez (WBG) | Presentation |
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9:40–10:15 a.m. This panel will discuss the economic effects of proposals to tax digital services; the implications of the Art. 12b UN tax treaty proposal for developing countries; and the ATAF guidance on the introduction of digital services taxes in African countries. MODERATOR: Victoria Perry (IMF) |
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10:15–10:30 a.m. |
