TEI & Thomson Reuters Present: The OECD Consultation on the Digitalization of the Economy, Reallocation of Taxing Rights, and a Potential Global Minimum Tax Regime

Type: On Demand
Duration: 2 hours
CPE Credits: 2 credits

Earlier this year the OECD issued a public consultation document entitled “Addressing the Tax Challenges of the Digitalization of the Economy.” While the consultation grew out of Action 1 of the OECD’s Base Erosion and Profit Shifting (BEPS) project, which was focused on international tax issues presented by certain highly digitalized business models, the consultation document has a far broader scope. The document represents the possibility of an unprecedented reallocation of taxing rights from residence to source (or “market”) countries. Further, and even more radically, the consultation document sets forth a proposal for a global anti-base erosion approach that may mirror the new U.S. global intangible low-taxed income (GILTI) and base erosion and anti-abuse tax (BEAT) regimes. This webinar will address the OECD’s consultation document and survey the shape of, and consequences for, the future of the international tax consensus in light of the document’s proposals.

Featured speakers

Jesse F. Eggert

Principal, Washington National Tax, KPMG LLP

Jesse Eggert advises multinational corporations on U.S. international tax aspects of their structures, operations, and transactions. He specializes in consulting and advising on issues related to international tax policy and tax reform, base erosion and profit shifting (BEPS) implementation, and the interpretation and application of tax treaties.

Prior to joining KPMG, Jesse was a Senior Advisor on the BEPS Project of the Organization for Economic Co-operation and Developments Centre for Tax Policy and Administration.  Prior to joining the OECD, Jesse served the U.S. Department of the Treasury for seven years as an attorney-advisor and later as associate international tax counsel in the Office of Tax Policy.  He is a member of the District of Columbia Bar Association. He has a JD degree, magna cum laude, from Cornell Law School and an AB degree with distinction in the College Scholar Program at Cornell University.

Robert Stack

Managing Director, Washington National & International Tax, Deloitte Tax LLP

Robert (Bob) is a Deloitte Tax LLP managing director in Deloitte’s Washington National Tax–International Tax Services group.  Bob previously served as the deputy assistant secretary for international tax affairs at the U.S. Department of the Treasury.  Bob advises Deloitte’s U.S. clients and collaborates with Deloitte’s global member firms on international tax developments and initiatives, including those from the Organisation for Economic Co-operation and Development.

Bob holds a Bachelor of Arts in English from State University of New York at Albany; a Master of Arts in French language and literature from New York University; and a Master of Science in foreign service and a Juris Doctorate from Georgetown University.

David Lenter

Managing Director, Deloitte Tax LLP

David is a Deloitte Tax LLP managing director in Deloitte’s Washington National Tax office.  Prior to joining Deloitte, David served for more than 10 years as Counsel to the Joint Committee on Taxation, finishing his service as a Joint Committee Deputy Chief of Staff.  David’s primary area of expertise at the Joint Committee was on matters related to U.S. federal taxation of cross-border income.

David holds an A.B. in history from Brown University, a J.D. from Harvard Law School, and an LL.M. in tax from the New York University School of Law.  

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