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On 1 July 2021 more than 130 countries agreed on common rules for a global minimum tax of „at least 15%“. To implement the minimum tax in the EU, the European Commission already announced its plan to propose a directive based on the unanimity principle. This strategy could prove to be dangerous, as four EU countries didn’t sign the international agreement. The need to get them on board gives them the opportunity to water down the effectiveness of the minimum tax, e.g. via an extended substance-based carve out that would decrease revenues and open new channels of tax competition. For a successful implementation it is therefore necessary to explore alternatives to unanimity.

Keynote:
Prof. Joachim Englisch, University of Münster 
 

Panel Discussion:
Benjamin Angel, Director, DG TAXUD, European Commission
Evelyn Regner, Member of the European Parliament (S&D)
Theresa Neef, Researcher, European Tax Observatory
Dominik Bernhofer, Head of the Tax Department, Austrian Chamber of Labour (AK)

Moderation: Julia Stroj, Austrian Trade Union Federation (ÖGB)
 

The webinar will take place on 13 October 2021 from 16:00 to 17:00. It will be held in English. After registering, you will receive a confirmation email. The link to join the webinar will follow prior to the event. You can join the webinar via the MS Teams App or with your browser. The event will be recorded.
 

The EU Tax Observatory is hosted at the Paris School of Economics and receives funding from the European Union.This event does not reflect the views of the European Commission.

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