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Corporate Tax through the lens of Pillar 2
Thursday, 2 November 2023 1:44 AM

Past Event

Virtual - Webinar

2 Nov. 2023

Thursday, 01:44 am | 30 min.

Corporate Tax through the lens of Pillar 2

Webinar recording

This session of our Corporate Tax through the lens of Pillar 2 webinar series focused on the impact of Pillar 2 on real estate. The key topics covered during the session included:

Watch the webinar
  • An update on the latest Pillar 2 developments (especially UAE not implementing in 2024).
  • Details on real estate investments and transactions under the CT and Pillar 2 regimes, including:
    • Holding real estate by individuals
    • MD 120 transitional rules/elections
    • Article 20(2) of CT Law/MD 134 elections for unrealized gains and losses
    • Real Estate Investment Trust considerations.

As a reminder, this webinar series is tailored for outbound and inbound multinational enterprises that will be impacted by Pillar 2. During the series, we will be guided by the following questions:

  • How will the CT regime drive the Effective Tax Rate for Pillar 2?
  • What is the level of convergence between CT and Pillar 2?
  • To what extent can the Pillar 2 rules/commentary be deployed to interpret the provisions of the CT law?
  • What are the key differences between CT and Pillar 2?

 

Speakers

 

  • Jan Roderick Van Abbe
  • Bhumit Gangar

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