Events
Event

Global Minimum Tax and Investment Treaty Arbitration

  • Location

    Weicker Building

    4, rue Alphonse Weicker

    2721, Luxembourg, Luxembourg

  • Topic(s)
    Law
  • Type(s)
    Free of charge, In-person event, Lectures and seminars, Virtual event

The Department of Law of the Faculty of Law, Economics and Finance is pleased to invite you to a seminar on Global Minimum Tax

Abstract:

The Seminar is a result of the participation of many authors from different countries in a special issue of Intertax 鈥淕lobal Minimum Tax and Investment Treaty Arbitration鈥 under the guest editorship Prof. Stef van Weeghel, Prof. Werner Haslehner, and Dr. Hab. B艂a偶ej Ku藕niacki and the general editorship of Prof. Ana Paula Dourado.

During the Seminar, the authors will present and discuss selected articles in order to spot their strongest and weakest points. A lively and dynamic discussion aims to help the authors in improving their articles for the final submission subject to double blind peer-review process at the Intertax.

The selected articles present the interplay between Pillar 2 and investment treaty arbitration (ITA) from various angles, including more general and more narrowly technical ones, as listed in the detailed agenda below.

Language: English

This is a free seminar. Registration is mandatory.

Programme

  • 08.30 – 09.00

    Coffee and registration

  • 09.00 – 09.15

    Introduction

    • Werner Haslehner, 8xav福利导航 of Luxembourg
    • Ana Paula Dourado, 8xav福利导航 of Lisbon
Panel I
Chair: B艂a偶ej Ku藕niacki, Lazarski 8xav福利导航, Singapore Management 8xav福利导航, PwC Netherlands

  • 09.15 – 09.55

    The Application of International Investment Agreements to the Implementation of Pillar Two: Options for Developing Countries

    Jarrod Hepburn, Melbourne Law School, Australia and Sunita Jogarajan, Melbourne Law School, Australia [online]

    Discussant: B艂a偶ej Ku藕niacki

  • 09.55 – 10.40

    Preferential Tax Treatment as an Enforceable Commitment? Navigating Potential Investment Treaty Claims Arising from the BEPS Pillar Two Implementation

    • Vid Prislan, 8xav福利导航 of Amsterdam
    • Kacper Maksymczuk, LLM, 8xav福利导航 of Amsterdam

    Discussants:

    • Jarrod Hepburn [online]
    • Sunita Jogarajan [online]

  • 10.40 – 11.00

    Coffee break

  • 11.00 – 11.40

    The QDMTT鈥檚 Alignment with International Obligations Amidst Potential Deviations

    • Gabriella Erdos, Associate Professor, Corvinus 8xav福利导航 of Budapest
    • Gergely Czoboly, Associate Professor, Corvinus 8xav福利导航 of Budapest

    Discussant: Paloma Garcia C贸rdoba, Universitat Pompeu Fabra

  • 11.40 – 12.20

    Escaping minimum taxation through investor-state arbitration? 鈥 A closer look at the robustness of the GloBE Directive

    • Fabian Kratzlmeier, Senior Research Fellow, Max Planck Institute for Tax Law and Public Finance
    • Aitor Navarro, Senior Research Fellow, Max Planck Institute for Tax Law and Public Finance

    Discussants:

    • Gabriella Erdos
    • Gergely Czoboly

  • 12.20 – 13.30

    Lunch break

Panel II
Chair: Stef van Weeghel, 8xav福利导航 of Amsterdam

  • 13.30 – 14.10

    The Impact of Pillar 2 Rules on International Investment Treaties: An Assessment of Tax Carve-Out Provisions

    Paloma Garcia C贸rdoba

    Discussant: Stef van Weeghel

  • 14.10 – 14.50

    The interaction between broad NT treatment provisions in BITs and Pillar Two policy options

    Svetislav Kostic, 8xav福利导航 of Belgrade, Faculty of Law

    Discussant: Werner Haslehner

  • 14.50 – 15.30

    Does Top-up Tax under Pillar Two Amount to Expropriation under Investment Treaties?

    Xiaorong Li, Kyushu 8xav福利导航, Faculty of Law

    Discussant: Svetislav Kostic

  • 15.30 – 16.00

    Break for refreshments and snacks

Panel III
Chair: Werner Haslehner, 8xav福利导航 of Luxembourg

  • 16.00 – 16.40

    Good faith and investment treaties [online]

    Vanessa Arruda Ferreira, IBFD (non-presenting co-author Luzius Cavelti, 8xav福利导航 of Basel)

    Discussants:

    • Stef van Weeghel
    • B艂a偶ej Ku藕niacki

  • 16.40 – 17.20

    Quantitative Frameworks and Legal Analysis for Assessing Economic Damages in Conflicts between Pillar 2 Taxation and International Investment Agreements

    Martinez Antonio Lopo, Faculty of Law at the 8xav福利导航 of Coimbra

    Discussants:

    • Vid Prislan
    • Kacper Maksymczuk

  • 17.20 – 18.00

    Assessing damages in Investment Treaty Arbitration: Pillar Two as treaty violation and the Equalization of Benefits

    • Joao Vitor Gomes Martins, Deloitte & Touche (M.E.)
    • Thatiane Cristina Pires, Deloitte & Touche (M.E.), 8xav福利导航 of Santa Catarina

    Discussant: Martinez Antonio Lopo

  • 18.00 – 18.15

    Final remarks

    • Stef van Weeghel
    • B艂a偶ej Ku藕niacki

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