BEPS Amount A: Measurement and Tax Impacts 2021 | American Bar Association (ABA) | 19 October 2021 | Webinar

The new taxing right of Pillar one permits tax authorities to tax revenue where the ultimate customer resides as opposed to either residence or source. Governments have reduced tax rates in countries in which businesses undertake their functions and activities but are seeking to increase their revenue in countries where businesses’ customers and users of digital services are found. How much additional tax is at stake given the new taxing right? Who are the winners and losers under the new taxing right? Professor Eden will discuss her latest research on these pressing matters which will bring into clear focus the magnitude of corporate income at stake for “market facing” jurisdictions.