United States

Global Tax Reform: Developments in Digital Economy Taxation and EU Mandatory Disclosure Requirements

Thursday April 05, 2018 2:00 PM - 3:00 PM EDT
From KPMG TaxWatch

KPMG TaxWatch

KPMG LLP (KPMG) is pleased to invite you to a TaxWatch Webcast that discusses two major developments on the global tax reform front—taxation of the digital economy and the European Union’s (EU's) recently released mandatory disclosure requirements.

Speakers discuss the following topics and their potential impact on multinational organizations:

  • Recent proposals on taxation of the digital economy from the Organisation for Economic Co-operation and Development (OECD), European Commission, and the United Kingdom
  • The initiative to create global consensus on a long-term digital solution and the role of “interim measures”
  • The divergence of opinion among countries on how to address the challenges of the digital economy and what we can expect from here
  • The broader implications of the various digital proposals
  • The March 13 EU finance ministers’ agreement on mandatory disclosure rules for intermediaries and taxpayers with respect to aggressive tax planning
  • The hallmarks of aggressive tax planning that can trigger mandatory disclosure
  • How the disclosures could be used by taxing authorities
  • The effective date of the disclosure proposals
  • Areas where the EU proposal goes beyond the OECD’s Base Erosion and Profit Shifting (BEPS) Action 12
  • What to expect from here and taxpayer considerations for EU mandatory disclosure rules going forward.

Brett Weaver

Partner, Tax, Value Chain Management – International Tax, KPMG LLP

Komal Dhall

Principal and Global Leader, Global Transfer Pricing Services, KPMG LLP

Jesse Eggert

Principal, Washington National Tax – International Tax, KPMG LLP

Robert van der Jagt

Partner and Chairman of the KPMG EU Tax Centre, KPMG Meijburg (Netherlands)