International Taxation: Pillar Two Developments
01 marzo 2023
Webinar, ore 15.00
Pillar Two is the most widely debated international tax Issue. It is a complicated system, which provides for a number of new tax concepts (i.a. the “Income inclusion Rule” or the “Undertaxed Payment Rule”). But will the new Pillar Two tax Model developed by the OECD prevail and thus become globally applicable?


  • 15.00-15.15
    Peter R. Altenburger
    Attorney at Law, Küsnacht-Zurich
  • 15.15-15.45
    Is Pillar Two as outlined by the OECD a global model?
    Marco Greggi
    Professor of Tax Law, University of Ferrara, Italy
  • 15.45-16.15
    Why does the U.S. chose to implement models of its own?
    Reuven Avi-Yonah
    Professor for International Taxation, University of Michigan, Ann Arbor, Michigan, USA
  • 16.15-16.30

  • 16.30-17.00
    Compatibility of the EU-model with the OECD Pillar Two model, focusing on the EU Directive 8778/22 and on applicability issues relating thereto
    Nicola Sartori
    Professor of Tax Law, University degli Studi di Milano-Bicocca, Italy

  • 17.00-17.30
    Pillar Two: Swiss perspectives in view of the popular vote,
    which is scheduled for June 18, 2023
    Peter R. Altenburger
    Attorney at Law, Küsnacht-Zurich

  • 17.30-18.00
    Questions and Answers


No later than Monday February 27, 2023 using online application form.

It's possible to partecipate only via video conference.

Tuition fee: Free. Registration required


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During the webinar there is the possibility for interact with the speakers.