abril 23 2024

Pillar Two and the Impact of GloBE in Low Tax Jurisdictions


Please join us for a webinar discussing OECD’s Pillar Two, which proposes a framework for a global minimum tax, and its implications for low-tax jurisdictions. On March 22, 2024, the International Monetary Fund (IMF) released its working paper, Deciphering the GloBE in a Low Tax Jurisdiction. The paper considers whether generating a bare minimum tax is the appropriate policy objective and explores options for implementing Pillar Two rules and/or designing corporate income tax systems. We will hear from the IMF authors of the paper, followed by a lively discussion with our panelists on how low-tax jurisdictions are responding (including real case studies) and what this means for multinational companies. We will share insight on how this is impacting US tax policy and what Congress is considering.


  • Sonal Majmudar, Partner, Mayer Brown

IMF Working Paper Authors and Presenters

  • Shafik Hebous, Deputy Division Chief (Tax Policy), International Monetary Fund
  • Cory Hillier, Senior Counsel, International Monetary Fund
  • Andualem Mengistu, Technical Assistance Advisor, International Monetary Fund


  • Lucas Giardelli, Partner, Mayer Brown
  • Anne Gordon, Vice President-International Tax Policy, National Foreign Trade Council
  • Cory Hillier, Senior Counsel, International Monetary Fund
  • David O’Sullivan, Senior Economist, World Bank
  • Victoria Perry, Professor, Graduate Tax Program, Georgetown Law

Approval for CLE credit is pending.

United States
10:00 a.m. – 11:30 a.m. EDT
9:00 a.m. – 10:30 a.m. CDT
8:00 a.m. – 9:30 a.m. MDT
7:00 a.m. – 8:30 a.m. PDT

3:00 p.m. – 4:30 p.m. BST
4:00 p.m. – 5:30 p.m. CEST

For additional information or to register, please contact Shilpa Patel at spatel@mayerbrown.com or +1 312 701 8487.

Servicios e Industrias Relacionadas


Stay Up To Date With Our Insights

See how we use a multidisciplinary, integrated approach to meet our clients' needs.