Evento

Global Minimum Tax and Impact on Tax Incentives

The latest developments of the US/G7-Side-by-Side-Agreement

As the global minimum tax regime reshapes corporate taxation worldwide, the US/G7 Side-by-Side Agreement
introduces groundbreaking exemptions and alignments, potentially shielding US multinationals from key Pillar Two
rules, such as the Income Inclusion Rule (IIR) and the Undertaxed Profits Rule (UTPR).
This seminar will examine these key changes during ongoing negotiations scheduled to finish by 31 December 2025.
We will explore how the agreement preserves anti-base erosion efforts while mitigating double taxation risks for US-
parented groups, and its ripple effects on national tax incentives, including R&D credits, investment subsidies, and
strategies of low-tax jurisdictions.
Join us for insights into this transformative landscape, which encourages innovation in international tax policy.

Online Registration https://www.dirittotributario.eu/global-wealth-and-local-taxes/

Brochure