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Moderator: Sandra Pereira Panelists: Joseph Micallef Jon Northup

Global Tax Developments. Moderator: Sandra Pereira Panelists: Joseph Micallef Jon Northup Arlene Schwartz. Topic 1 - Macro Discussion on the Evolving Trends in the Global Tax Landscape. Corporate income tax rates and base broadening trends

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Moderator: Sandra Pereira Panelists: Joseph Micallef Jon Northup

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  1. Global Tax Developments Moderator: Sandra Pereira Panelists: Joseph Micallef Jon Northup Arlene Schwartz

  2. Topic 1 - Macro Discussion on the Evolving Trends in the Global Tax Landscape • Corporate income tax rates and base broadening trends • The impact of BEPS and STAD-related changes • The outlooks for digital tax policies and the wider post-BEPS tax framework • The outlook for G20, OECD and European Commission activity • How other governments may consider responding to US international tax reform • Key enforcement trends and audit triggers around the world

  3. OECD Update Pillar One • Profits derived from user contributions in a market • Profits attributable to marketing intangible investments • Allocation of taxing rights using a formula including sales, assets, employees, and potentially users Pillar Two • A global minimum tax approach like the U.S. Global Intangible Low Tax Income (GILTI) • A tax on base eroding payments like the U.S. Base Erosion Anti-Abuse Tax (BEAT)

  4. Topic 2 - Approach to Tax Strategy and Planning

  5. Topic 3 – Impact of Technology and Innovation on Managing Tax Risk

  6. Tax Technology Trends • Robotic Process Automation • Workflow/Governance • Provision Automation • Transaction Tax Engines • Data Analytics • Cloud/SaaS technology model From 2018 KPMG Tax Transformation Survey

  7. Topic 4 – Micro Discussion on Key Tax Issues

  8. Topic 5 – Shifts in Tax Policy & Approach to Tax Advocacy

  9. Topic 6 – Key Takeaways for Board or C-Suite

  10. Questions?

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