Session Details Page | International Bar Association

The New Era of Taxation

11 Nov - 13 Nov 2026

Session information

Beyond Pillar Two − the final frontier?

Thursday 12 November (0930 - 1045)

Description

What is next after the side-by-side agreement? This panel will explore the future of Pillar Two and what may lie beyond, including the potential reconsideration of Pillar One, the renaissance of Digital Services Taxes, developments at the UN and responses from developing countries.

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