Ansicht Campus WU

04.-06.07.2024 Konferenz "The Implementation of the Global Minimum Corporate Tax", Rust (Österreich)

Der Inhalt dieser Seite ist aktuell nur auf Englisch verfügbar.

The Global Minimum Tax wants to ensure that all corporate profits of multinational enterprises – wherever they arise – are taxed at a minimum rate of at least 15%. In December 2021, the OECD published the Pillar II Model Rules. Several months later, the OECD followed up with a commentary and examples. The EU implemented the Model Rules by enacting a directive in December 2022. Many countries around the world have now implemented an Income Inclusion Rule (IIR) and an Undertaxed Profits Rule (UTPR). The conference will compare different approaches to implementing the OECD Model Rules. It aims to analyze the major challenges regarding the implementation and application of the IIR and the UTPR in the different countries. By focusing on the Qualified Domestic Minimum Top-up Tax (QDMTT), dispute resolution and the compatibility of the Global Minimum Tax with tax and investment treaties, the conference will also discuss to which extent tax incentives are still possible and what the role of the substance based income inclusion will be in the future. Finally, the success and failure of the Global Minimum Tax will be evaluated. 

The conference is organized by the Institute for Austrian and International Tax Law Vienna, in cooperation with the Doctoral Program for International Business Taxation.

The registration for this conference is no longer open.
If you have any questions, please contact Mr Joshua Roe or Mr Matthias Bauer at


July 4-6, 2024

Starts on Thursday evening and ends on Saturday evening


Rust, Austria

at Seehotel Rust




Doctorate Workshop

As part of our conference we are looking for PhD candidates researching the topic of the Global Minimum Corporate Tax to present their current work. This wokshop provides an excellent opportunity to receive feedback on your research as our DIBT colleagues will comment and give feedback on the presentations. This will be followed by time for discussion from professors, students and other experts who are attending the adjoining conference.