Prof. Georg Kofler will present selected results of his research "Introduction of a Global Minimum Tax", a project funded by the Anniversary Fund of the Oesterreichische Nationalbank (OeNB). 

The OECD’s Two-Pillar Solution to reform international taxation includes, under Pillar Two, a global minimum corporate tax. The GloBE rules aim to ensure a 15% effective minimum tax for large multinational enterprises, addressing remaining risks of base erosion and profit shifting. At least parts of this technically and administratively complex regime have been adopted by nearly 60 jurisdictions, including all EU Member States. Yet, GloBE faces significant political, legal, and policy challenges, as well as concerns about market distortions. This research project has followed Pillar Two since early 2021, analyzing its objectives, technical design, and implications within a multi-layered legal framework amid declining multilateralism.

The presentation will be held on Thursday, November 20 at 18:00 at the Institute for Austrian and International Tax Law, WU. It will precede the Welcome Reception scheduled as part of the conference "Recent and Pending Cases at the CJEU on Direct Taxation". Participants registered for the conference are invited to join the presentation.

Should you not plan to attend the conference but wish to learn more about the research results, register for the presentation below. 

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