Research groups

Three pillars. One lead each week.

Every member of the Research Center joins one pillar. Each week a member of that pillar takes the lead: they gather the topics the group submits, discuss them with the room and publish their analysis.

PILLAR 01

International Tax Policy & Pillar Two

The global minimum tax, treaty policy and the architecture of the new international order.

Analysis of the OECD/G20 Inclusive Framework, GloBE rules and qualified domestic top-up taxes, treaty developments, and the interaction between domestic reform and multilateral commitments.

Members: 2
This week's lead: Test Member

PILLAR 02

Transfer Pricing & Tax Controversy

Substance over form, the arm's-length principle under pressure, and disputes that shape practice.

Transfer-pricing method and documentation debates, audits and MAP/arbitration, landmark cases, and the litigation strategy that follows from them.

Members: 0
This week's lead: To be assigned

PILLAR 03

EU Tax Law & Cross-Border Structuring

Directives, State aid, CJEU jurisprudence and the practical structuring questions they raise.

ATAD, DAC, Unshell and the wider EU agenda; State-aid recovery; the fundamental freedoms in tax cases; and how groups structure holding, financing and IP across the Union and beyond.

Members: 0
This week's lead: To be assigned

How a pillar works

STEP 01

Join

Pick the pillar closest to your practice. You belong to one pillar at a time.

STEP 02

Submit topics

Bring the question you are wrestling with — a ruling, a structure, a draft directive. Your pillar sees it the same day.

STEP 03

Weekly lead

Each week one member leads: discusses the topics with the room and publishes an analysis for the archive.