Speakers
Presentation
Pillar Two is one of the most debated and popular topics currently. It introduces a minimum tax of 15% on the low-taxed entities within an MNE. More than 135 jurisdictions have agreed to the Two-Pillar-Solution. Its levying mechanism IIR will enter into force on 1 January 2023 and the UTPR one year later. Hans’s lecture is about the architecture of the Pillar Two rules and is full of numerical examples. It is engaging and pragmatic, but nevertheless deeply rooted in the texts of the rules. It will give you the ability to play with the calculations and charging provisions yourself, starting with the ETR calculation and ending with the UTPR.
Hans has been a Principal Associate at the IBFD since November 2021. Before, he was a tax inspector at the Inspectorate Large Enterprises and was for over 20 years a partner at Andersen and Deloitte.
Simultaneous to his main activities, he was a part time judge in the Hague Tax Court of Appeals and a visiting professor teaching international tax law at the universities of Lausanne, Leiden, Amsterdam and Vienna, and at IBFD. Hans was the non-governmental expert in the United Nations sub-Group of Experts for the definition of the PE-Article. He is a regular speaker and has written more than 100 articles on international tax law. Hans holds a linguistics (MA) and law (LLM, honours) degree from Leiden University.