International Tax Reform, The Two Pillar Solution

This course will look at the main mechanics of the two pillars. It will also examine their underlying principles and policy objectives. It will ask whether these objectives are met and whether the reform – if adopted – will lead to a “good” international tax system. Alternative reforms may also be considered. 
The course will be led by Michael Devereux and John Vella, with guest teaching by Richard Collier, Heydon Wardell-Burrus and others.