Mourant

IBA Annual Conference Toronto 2025

2 Nov - 7 Nov 2025

Session information

Global minimum tax: hilarious but not funny

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.