As part of our conference, which will be attended by academics and experts involved in the development, negotiation, and implementation of the Pillar II rules, we are looking for PhD candidates researching the topic of the Global Minimum Corporate Tax to present their current work. This 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.

If you are selected to present your research, we will grant you a waiver to the adjoining conference. 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 Doctorate Workshop will be held in Rust (Austria), on Thursday July 4, 2024 from 15:30 to 18:00 and will be organized by the Institute for Austrian and International Tax Law, WU in cooperation with the Doctoral Program for International Business Taxation. Based on individual need, financial support for travel and/or accommodation may be available.

If you are interested, simply apply online with your CV and research outline (structured according to the application questionnaire) by April 7, 2024.

Application

Questionnaire Workshop

Conference