BEPS 2.0 – Update PillarTwo developments

Tuesday, 24 May 2022

We have had our webcast ‘BEPS 2.0 – Update on Pillar Two developments’ on Tuesday, 24 May 2022 . We hope you found these updates helpful in navigating the increasing complexity of the Pillar Two proposals.

Program
The focus during this webcast was on the latest developments on Pillar Two, including:

  • The latest insights on the developments in the EU, where on 24 May another ECOFIN meeting will be hosted to discuss the latest compromise text on the EU Directive;
  • An update on the political landscape in the US and the rest of the world;
  • An update on OECD developments on the Implementation Framework and
  • A further deep dive into the Commentary on the Pillar Two GloBE Rules, closing with a number of practical examples on the GloBE Rules.

 

Speakers

Robert van der Jagt
Robert van der Jagt
Partner

Robert joined KPMG in 1988. He specializes in international tax law, primarily focusing on EU law, national and international tax policy, Brexit and the tax aspects of cross-border employment. He is chairperson of the KPMG EU Tax Centre, which acts as the hub for a team of more than one hundred EU law experts spread across the European Union. Robert chairs the Dutch Association of Tax Advisors’ Committee on Legislative Proposals and is a member of the project steering committee on the Taxonomy of Dutch Tax Doctrines. Robert has extensive experience in tax litigation. For example, one of the cases Robert is currently litigating concerns a foreign insurance company where net taxation is being used as the basis for reclaiming dividend withholding tax in the Netherlands. These proceedings were referred to the Court of Justice of the European Union in December 2022, where the case is now pending.  Robert has also represented taxpayers in legal proceedings that resulted in the judgment in the De Groot case and in the judgment in the Köln-Aktienfonds Deka case. Education and memberships: Robert graduated from Erasmus University in Rotterdam, the Netherlands, with degrees in European Fiscal Studies and Fiscal Economics. He is a member of the Dutch Association of Tax Advisors

vanderjagt.robert [at] kpmg.com Meijburg Amstelveen
Aroen Rambhadjan
Aroen Rambhadjan
Partner rambhadjan.aroen [at] kpmg.com Meijburg Amstelveen
Fred van Horzen
Fred van Horzen
Of Counsel vanhorzen.fred [at] kpmg.com Meijburg Amstelveen
Vinod Kalloe
Vinod Kalloe
Of Counsel

As KPMG EMA tax policy leader, Vinod is responsible for following and translating EU and international policy developments for multinational enterprises. In this capacity, he works together with the KPMG Global international tax network and with central governments and international organizations such as the European Commission, OECD, ASEAN and the UN. In the context of the OECD’s fight against base erosion and profit shifting (BEPS) and the EU’s fight against aggressive tax planning, including State aid for tax purposes, Vinod is the lead on tax risk and opportunity analyses for multinational enterprises, with a specific focus on the digital economy. These analyses include both technical and reputational risks. Before joining Meijburg & Co in 2009, Vinod worked at the European Commission and the Dutch Ministry of Finance, where he specialized in international and EU tax law, specifically focusing on harmful tax competition and State aid for tax purposes. Education and memberships - Member of the Dutch Association of Tax Advisors (NOB) - Degrees in Tax Law and Public Administration, University of Amsterdam

kalloe.vinod [at] kpmg.com Meijburg Amstelveen
Lieke Mutsaers
Lieke Mutsaers
Director

Lieke is an experienced tax advisor working in KPMG Meijburg & Co’s international tax practice. She has over 16 years’ experience in corporate income tax and international tax law. Lieke advises large and medium-sized multinationals on the impact of new tax legislation at national, EU and global level, as well as on the tax aspects of cross-border operations, including tax optimization, business transformations, and cross-border tax planning. Lieke has a strong connection with the challenges and opportunities in-house tax departments face, having worked as the in-house European tax manager of a large US-owned multinational. She acts as a sparring partner for both tax and finance departments.    In her role as director, she coordinates large projects in the Netherlands, assisting clients in preparing for new EU and international tax developments. Specialization BEPS 2.0, Pillar One and Pillar Two Mandatory Disclosure Rules (DAC6) Reporting rules for digital platform operators (DAC7)   Experience and memberships Master in Fiscal Economics, Tilburg University Member of the Dutch Association of Tax Advisors (NOB) Chairman of the NOB section on Mandatory Disclosure Rules (DAC6) Member of the DAC7 tax-technical work group Dutch tax authorities

mutsaers.lieke [at] kpmg.com Meijburg Eindhoven
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