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Pillar 2, Digital Services Tax (DST), and US Tax Countermeasures

On the 23rd of July, STI Taxand, QMUL School of Law and QMUL Law Executive Education hosted an international tax webinar based on one of the most pressing international tax issues of our time.

The programme included:

Christos A. Theophilou and Demis Ioannou tackled key Pillar 2 challenges such as:

  • UTPR & tax treaty compatibility
  • Extraterritoriality issues
  • Whether GILTI qualifies as an IIR

Professor Błażej Kuźniacki broke down the US response to UTPR & DSTs, including potential countermeasures like Section 891 that was based on the article of Reuven Avi-Yonah and Błażej Kuźniacki: “Rule of Law v. Rule of Power: US Tax Defense Measures in Light of the International Law of Countermeasures”.

Click here for more information on the programme.

Slides Of UTPR Event

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