On March 19, 2025, an international conference dedicated to the pressing issue of implementing the global tax initiative Pillar 2 in various countries of the world took place at the University of Finance of the Federal State of North Rhine-Westphalia (Nordkirchen, Germany). This year, the State Tax University acted as a co-organizer of the event and was directly involved in its execution. The conference brought together representatives from the academic community and practicing experts from various countries around the world. Participants discussed the challenges and opportunities related to the implementation of the second pillar of the OECD/G20 BEPS 2.0 global tax reform — the so-called GloBE model, which introduces a minimum global corporate tax rate of 15%. Special attention was paid to comparing the approaches of different countries to implementing this initiative, developing joint strategies, and seeking ways to harmonize tax systems.
Ukraine was proudly represented at this prestigious event by the State Tax University. A participant in the "Ukraine / Poland" panel was Volodymyr Chyzhykov — a third-level (educational and scientific) student in the specialty 071 "Accounting and Taxation," a lecturer at the Department of Tax Administration of the STU, and managing partner at A1 Consulting. In his speech, he emphasized the importance for Ukraine of introducing the Qualified Domestic Minimum Top-Up Tax (QDMTT) mechanism as a key element of the national model for implementing Pillar 2.
In addition, leading international tax experts from various countries of the world also spoke at the conference:
- Dr. Markus Schneider — Head of International Taxation (Germany)
- Prof. Dr. Peter Kover Schmidt — Professor at the Copenhagen Business School (Denmark)
- Dorothea Paar — Manager at Deloitte (South Africa)
- Dr. Giammarco Cottani — Head of Tax at Agora (Asia)
- Bruno Fettermann — Representative from Brazil
- And experts from Austria and the USA.
In their reports, the speakers highlighted the features of national approaches to implementing Pillar 2, shared practical cases, and expert conclusions regarding global tax policy in their countries. The State Tax University expresses sincere gratitude to the University of Finance of the Federal State of North Rhine-Westphalia for fruitful cooperation, as well as to all partners for the high level of organization and active participation in the conference.
Participation in this event was a wonderful opportunity for experience exchange, expansion of international partnerships, and development of joint approaches to implementing global tax standards in Ukraine and worldwide.
