Module 5 - New International Tax Law Standards

This cutting-edge module focuses on the most recent developments in international tax policy, particularly the OECD's ambitious Pillar One and Pillar Two initiatives. Students will examine Pillar One’s unified approach to reallocating taxing rights for large multinational enterprises and Amount A calculations. The module provides a detailed analysis of Pillar Two’s global minimum tax rules, including Income Inclusion Rules (IIR), Undertaxed Profits Rule (UTPR), and Qualified Domestic Minimum Top-up Tax (QDMTT). Additionally, the module covers Digital Services Taxes (DSTs) as interim measures and the ongoing challenges of taxing the digital economy.