Dave Noren moderated a panel discussion at the Gathering Storm: 2025 and the Coming Tax and Fiscal Showdown conference on the topic “The New Global Competition for Capital and Investment: What Does a Post-Pillar 2 World Look Like?” This discussion covered how the competition for capital and investment is likely to continue in a post-Pillar 2 world.

The panel discussed the following questions:

• How can countries create and implement stable and attractive Pillar 2 alternatives to traditional tax incentives?
• What impact will the post-Pillar 2 landscape have on companies’ effective tax rates and how tax rates are viewed?