American Enterprise Institute, International Tax Cooperation and Competition: A Reset:

The global minimum tax—created by the Organisation for Economic Co-operation and Development and the G20’s Inclusive Framework—was supposed to bring in a new era of global tax harmony. But the agreement on a global minimum tax has come at the cost of increased pressure on institutions and deep skepticism in the US political and business establishment. This tension prompts new questions about the future direction of tax cooperation.

This event will explore the themes of tax cooperation and competition in the current international tax landscape, in which a multilateral tax deal is still trying to move forward and other countries are responding to a more nationalist US administration. …

Submit questions to Ali.Melad@aei.org or on X with #AskAEITax

If you are unable to attend in person, a video livestream will be made available on this page.

9:45 a.m. Panel II: International Organizations and the Future of Tax Cooperation
Peter A. Barnes (Of Counsel, Caplin & Drysdale)
Adam N. Michel (Director of Tax Policy Studies, Cato Institute)
Luisa Scarcella (Global Policy Lead, International Chamber of Commerce)
William Morris (Global Tax Policy Leader, PwC (moderator)

11:00 am Panel III: Tax Competition and Domestic Tax Incentives
Daniel Bunn (President, Tax Foundation)
Michael Knoll (Theodore K. Warner Professor of Law, University of Pennsylvania)
Julie A. Roin (Seymour Logan Professor of Law, University of Chicago)
Karl Russo (National Economics and Statistics Leader, PwC) 
Kyle Pomerleau (Senior Fellow, American Enterprise Institute) (moderator)

1:00 p.m. Presentation: Alternative Paths Forward
Michael J. Graetz (Justus S. Hotchkiss Professor Emeritus of Law, Yale)