IBA Annual Conference Toronto 2025
2 Nov - 7 Nov 2025
Session information
Committee(s)
Taxes Committee
(Lead)
Description
This panel will discuss developments related to the allocation of risk and responsibility for Pillar 2 tax in the context of business combination and investment, the challenges associated with participation exemption and credit regimes within the Multinational Enterprise (MNE) group and issues and tips with respect to the preparation and filing of the GLOBE return.
Session / Workshop Chair(s)
| Devon Bodoh | Weil Gotshal & Manges, Washington, District of Columbia, USA |
| Margriet Lukkien | Loyens & Loeff, Amsterdam, Netherlands |
Speakers
| Reto Heuberger | Homburger AG, Zürich, Switzerland |
| Andrew Quinn | Maples Group, Dublin, Ireland |
| Ana Claudia Utumi | Utumi Advogados, São Paulo, Brazil |