PhD Presentation on the Implementation of Global Rules on Taxation

Taxation of Large Multinational Companies under "BEPS 2.0"

Thursday, August 17, 2023 - 13:00 to 15:00

In December 2022, a set of rules was adopted in directive form by the Council of Europe, stipulating that certain types of companies must be taxed at a minimum rate of 15% on their income: COUNCIL DIRECTIVE (EU) 2022/2523 of 14 December 2022 on ensuring a global minimum tax rate for multinational enterprises and large national enterprises within the Union (the minimum taxation directive). The rules are a transposition of recommendations from the OECD, formulated as a set of model rules as part of the Base Erosion and Profit Shifting (BEPS) initiative.

Guest PhD student Caroline Thomsen from Aarhus University is writing a thesis on the content of the minimum taxation directive and its implications for Danish companies. She will present her project and her preliminary research findings.

 

Speaker: Caroline Thomsen from Aarhus Universitet  

Location: CBS, Porcelænshaven, 1. sal, 1.154, 2000 Frederiksberg

Registration is through mail: seminar.jur@cbs.dk

Registration deadline: 1. august, kl. 12.00

The page was last edited by: Department of Business Humanities and Law // 01/25/2024