The global minimum tax introduced as an important component of second pillar of the ‘Two-Pillar’ solution announced by OECD in July 2021 is considered to be a powerful weapon to deal with profit transfer and excessive tax competition. The Government of the Hong Kong SAR has already announced in the 2023-24 Budget Speech of her plan to bring in force Pillar 2 from 2025 onwards, and has recently started the consultation. This webinar will begin with a general introduction of the BEPS MLI, followed by an indepth discussion of the Pillar 2. The speaker will offer her insights into Pillar 2, and deliberate on how it is going to shift the tax landscape after implementation.

Webinar Information:
Date: 6 February 2024 (Tuesday)
Time: 6:00pm to 7:00pm (HK Time)
Format: Webinar
Language: English
Venue: Zoom platform

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For enquiries, please contact Asian Academy of International Law at [email protected]