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DTSTAMP:20260418T100906Z
DTSTART:20231030T103000Z
DTEND:20231030T120000Z
SUMMARY:How do the OECD and the UN address international tax issues (past
 \, present and future)?
DESCRIPTION:The OECD and the UN have been addressing international tax is
 sues differently to avoid or minimise double taxation. Initially\, they 
 had a different approach to tax passive income and technical services\, 
 as well as on the permanent establishment threshold. With the BEPS proje
 ct after the 2008 financial crisis and the more recent Two-Pillar soluti
 on\, the OECD has initially taken the lead to set new international tax 
 rules - in the context of the inclusive framework of 140 countries - to 
 avoid double taxation and to provide a new standard of fair taxation. In
  that context\, a new international tax term arose: “market jurisdiction
 ”. The UN is\, however\, still on the scene with its Model Convention’s 
 Article 12B\, with a renewed interest in contributing to and - why not -
  sharing the lead of the discussion. The panel will focus on where the t
 wo most important global tax policy drivers (i.e.\, the OECD and the UN)
  currently stand on the more relevant international tax issues\, what th
 eir course of action seems to be driven by\, whether it should be adjust
 ed in some ways\, and what to expect for the future.
LOCATION:Room 351\, Level 3
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