Liz Cullinan

Liz Cullinan

Liz Cullinan is an International Tax partner with EY and has over 17 years’ experience in assisting foreign investors with structuring their Australian investments and Australian corporates with domestic M&A and expanding offshore. Liz has extensive experience on large transactions for multinationals headquartered in the US, UK and Europe and Australian corporates with substantial investments into the US, UK, Europe and Asia. Liz has also been part of consultation with Treasury and the ATO on various Australian and international tax reforms.

Session details

Session 10.4: BEPS Pillar 1 and 2

The BEPS reform agenda has been continuously evolving to address tax avoidance and create a more transparent global tax system. BEPS Pillar 1 focuses reallocation of taxable income between jurisdictions, whereas the focus of BEPS Pillar 2 is to ensure that income is taxed at the appropriate rate.

This session will consider the lessons from Pillar 1 so far and what are the key issues that corporates should be preparing for in relation to Pillar 2, as against the current landscape of ATO powers and review activity.

Speaker: Liz Cullinan, EY, Richard Evans, CTA, Macquarie Group