In particular, Prof. Titus will outline the implications of Pillar Two for the corporate income tax policies of some African countries while also discussing the possible responses these countries may choose to take.
In turn, Prof. Teijeiro will outline: (i) Pilar II Top Up taxation (Pros & Cons: The adverse effect on the scope of legitimate tax jurisdiction of countries in the region),  (ii) Tax exemption/preferences as a tool to attract FDI: a Widespread LATAM’s practice, (iii) On winners and losers: Particular considerations addressed to LATAM countries’ revenue losses and existing DST and WHT taxes; and (iv) Protective measures: Soak up taxes and the like. Is there an internal mood accompanying Pillar II to facilitate domestic adoption?

To participate in this ACTL-CPT talk please register:

About the ACTL-CPT Talks

The “ACTL-CPT Talks: in discussion with” consist of a series of webinars organized by the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam (UvA) under the umbrella of the research project “Designing the tax system for a Cashless, Platform-based and Technology-driven society” (CPT project). 

During the ACTL-CPT talks one speaker presents and discusses a subject relevant to achieve a fair, efficient and fraud-proof taxation in today's society. The webinars are moderated by Prof. dr. Dennis Weber (Director of the ACTL and the CPT project) and/or one member of the CPT research team. The sessions are held via Zoom’s webinar tool. They are free of charge and opened to the general public.

About the Speakers

Prof. Afton Titus (University of Cape Town)

Afton Titus is an Associate Professor in the Commercial Law Department. She graduated from UCT with Bachelor of Commerce and Bachelor of Laws degrees. After completing her articles and being admitted to the High Court as an attorney, notary and conveyancer, Afton then completed her Master of Commerce degree in Taxation from UCT while working as a tax practitioner. Afton was awarded her PhD from the Amsterdam Centre for Tax Law at the University of Amsterdam, with her thesis focused on designing corporate tax policies for the East African Community and its envisaged federation. Afton is also part of the core team at the UCT Tax Unit for Fiscal Research, in partnership with the International Bureau for Financial Documentation (IBFD).

Prof. Guillermo Teijeiro (Universidad Católica Argentina)

Guillermo Teijeiro is a tax partner at Bomchil, an Argentine leading law firm. He holds an LL.B from the University of La Plata and an LLM from Harvard University, and has been a visiting research fellow in Harvard Law School under the auspices of the Harvard Tax Fund and the International Tax Program. A former member of IFA Permanent Scientific Committee, as well as a former President of IFA LATAM and IFA Argentina, He is currently a professor of international tax law in the Master Tax Law program of the Universidad Católica Argentina. Prof, Teijeiro is also a member of the Academic Committee of the International Tax program of the Universidad Torcuato Di Tella in Buenos Aires. A prolific writer of tax articles and tax books, Prof. Teijeiro is the author of the current Bloomberg BNA Tax Portfolio on Argentina (a regularly updated publication) and a permanent contributor to Kluwer International Tax Blog.