This is a past event
The international tax legal system has seen huge changes since the Base Erosion and Profit Shifting (BEPS) project was launched in 2013. In recent years, the issue of addressing tax challenges arising from digitalisation has been hotly debated under the auspices of the OECD. Among various proposals that have been discussed, coming to the centre of attention is the Two-Pillar Solution that features rules of a new taxing right at market jurisdictions (Pillar One) and rules that seek to ensure a minimum global effective tax rate (Pillar Two). If adopted, the Two-Pillar Solution would drastically change the future landscape of international tax law that dates back to almost a century ago. While the OECD claims that more stability will be brought into the international tax system, a retrospect on the negotiation history reveals a lack of clearness in the goal of the Two-Pillar Solution. This seminar will explore how the Two-Pillar Solution came about, and what it will bring into the future of international taxation.
Xiaorong (Sharron) Li is Assistant Professor of International Tax Law at Kyushu University Faculty of Law. Her primary research interests are in the fields of basic theories of international tax law and international tax dispute resolution mechanisms. She received a master's and a Ph.D. degree from Peking University Law School in 2017 and 2021, respectively, and was a guest researcher at the Institute for Austrian and International Tax Law of Vienna University of Economics and Business. Before joining Kyushu University, she worked as a tax consultant of M&A and international tax structuring services at PricewaterhouseCoopers in Shanghai.
- Speaker
- Xiaorong (Sharron) Li
- Hosted by
- School of Law
- Venue
- Hybrid Event