October 25, 2022 | OECD Pillars 1 and 2: Viable Without Consensus?

As the OECD continues to plan pillars 1 and 2, some countries have delayed or halted their efforts to conform. While the United States has enacted a 15 percent corporate minimum tax, the tax does not satisfy pillar 2. How viable is this proposed new international tax regime without U.S. participation? Can it work without a U.S. and EU consensus?   

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Cara Griffith
President and CEO, Tax Analysts

As the moderator for our Taxing Issues webinars, Cara objectively analyzes issues and asks probing questions that challenge panelists to explain and defend their positions.

When she’s not moderating Taxing Issues webinars, Cara provides strategic oversight for Tax Analysts. She has led efforts to improve the Tax Notes suite of products and to aggressively pursue transparency in the administration of tax systems. Previously, Cara managed the editorial department, including the flagship daily news publications and weekly magazines. She has written for a broad range of tax policy publications, including Tax Notes State, The Tax Adviser, The Hedge Fund Law Report, and The Hill. She regularly speaks at tax conferences and other events, discussing a variety of technical tax issues as well as the need for transparency in tax administration.

Cara has a BA in political science and a BA in international studies from the University of Evansville and a JD from the George Washington University Law School.

Mindy Herzfeld
Head of Counsel for the Taxation and Mergers and Acquisitions, Washington, DC Office of Potomac Law

Mindy Herzfeld is head of counsel for the Taxation and Mergers and Acquisitions Practices at the Washington, DC office of Potomac Law.  

Ms. Herzfeld specializes in cross-border taxation, and has experience advising both public and private clients in complex international acquisitions, dispositions, and joint ventures. She also regularly consults with clients on international tax policy developments. 

Ms. Herzfeld is a Professor of Tax Practice at the University of Florida, Frederic G. Levin College of Law, where she teaches courses in tax policy and international taxation for LL.M students. Since 2014, she has been a Contributing Editor to Tax Notes International, a weekly magazine on tax developments published by Tax Analysts. In that capacity, she has written over 250 articles on international tax policy developments and cross-border transactions and has also written extensively on U.S. tax reform efforts.  She is the author of the bestselling introduction to the field, International Taxation in a Nutshell, 12th ed. (West 2020). 

Previously, Ms. Herzfeld worked at the national tax office and the New York office of a Big 4 accounting firm, where she provided transactional advice to U.S. and foreign multinational corporations, private equity funds, venture capital funds and individuals on a broad range of U.S. and cross-border tax issues.  She began her career in the New York office of a global law firm and has also worked as in-house tax counsel at a large automotive manufacturing company. 

Ms. Herzfeld received her J.D. from Yale Law School and her LL.M. from Georgetown University Law Center. 

Stephen Shay
Paulus Endowment Senior Tax Fellow and Adjunct Professor, Boston College of Law

Stephen Shay is the Paulus Endowment Senior Tax Fellow and Adjunct Professor at Boston College Law School. He has served as Deputy Assistant Secretary for International Tax Affairs in the United States Department of the Treasury and is a retired partner of Ropes & Gray LLP where he practiced for over two decades. He has been a Professor of Practice at Harvard Law School and a Lecturer at Yale Law School, Oxford University (MSc. in Taxation) and the Leiden International Tax Institute. Mr. Shay consults for international organizations and private parties and has testified as an expert before judicial and arbitral tribunals on behalf of governments and private litigants. Mr. Shay has served as an expert consultant to the International Monetary Fund on tax policy missions and he regularly provides pro bono technical assistance to governments of low-income countries through the auspices of the International Senior Lawyers Project. He serves on the Executive Committee of the New York State Bar Association Tax Section, the Leadership Council of the Harvard Law School Wilmer Hale Legal Services Center and the Amicus Committee of the American College of Tax Counsel.  Mr. Shay is a 1972 graduate of Wesleyan University, and he earned his JD and his MBA from Columbia University in 1976. He is admitted to practice before the bars of New York and Massachusetts. 

Robert Goulder
Contributing Editor, Tax Analysts

Robert Goulder is a contributing editor with Tax Analysts. He previously served as editor in chief of Tax Analysts’ international publications. He practiced law in Virginia and the District of Columbia before joining Tax Analysts in 1999. During that time, he worked at the law firms Jones Day and Bayh Connaughton & Malone. 

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