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.

This event is presented by the American Enterprise Institute. Event begins at 8:30 am ET, 7:30 am CT.

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.

Agenda

8:00 a.m.
Registration Opens and Breakfast Available

8:30 a.m.
Panel I: Reconsidering US Goals in International Tax Cooperation

Panelists:
Nathaniel Carden, Partner, International Tax; Tax Controversy and Litigation, Skadden
Mindy Herzfeld, Professor of Practice, University of Florida
Michael Plowgian, Principal, KPMG

Moderator:
William Morris, Global Tax Policy Leader, PwC US

9:20 a.m.
Q&A

9:30 a.m.
Break

9:45 a.m.
Panel II: International Organizations and the Future of Tax Cooperation

Panelists:
Peter A. Barnes, Of Counsel, Caplin & Drysdale
Adam N. Michel, Director, Tax Policy Studies, Cato Institute
Luisa Scarcella, Global Policy Lead, International Chamber of Commerce

Moderator:
William Morris, Global Tax Policy Leader, PwC US

10:35 a.m.
Q&A

10:45 a.m.
Break

11:00 am
Panel III: Tax Competition and Domestic Tax Incentives

Panelists:
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

Moderator:
Kyle Pomerleau, Senior Fellow, American Enterprise Institute

11:50 a.m.
Q&A

12:00 p.m.
Lunch

12:30 p.m.
Luncheon Keynote:
Ron Estes, US House of Representatives (Kansas)

12:50 p.m.
Q&A

1:00 p.m.
Presentation: Alternative Paths Forward

Presenter:
Michael J. Graetz, Justus S. Hotchkiss Professor Emeritus of Law, Yale University

1:20 p.m.
Q&A

1:30 p.m.
Closing Remarks:
Brad Schneider, US House of Representatives (Illinois)

1:50 p.m.
Q&A

2:00 p.m.
Adjournment