Defining a Level Playing Field Amid a Dynamic Tax Landscape: International Tax Conference, Munich 2026

On 8-10 July, Business at OECD played a key role at the International Tax Conference (ITC) in Munich, Germany, which we co-organised with BusinessEurope and the International Chamber of Commerce. Under the theme "The Future of International Taxation – Level Playing Field or Battlefield," the event brought together leading policymakers, business leaders, and tax experts to explore what a true "level playing field" means in a global economy facing geopolitical uncertainty, slowing growth, and increasing tax complexity. Our Business at OECD Tax Committee Co-Chairs, Siemens' Christian Kaeser and Google's Daniel Smith, delivered opening speeches alongside the OECD’s Centre for Tax Policy Director Manal Corwin, highlighting that effective international tax cooperation must balance governments' revenue objectives with businesses' need for long-term certainty, simplicity, and predictability. Throughout the conference, our Business at OECD Tax Committee Vice-Chairs ZF Group’s Werner Stuffer, Air Liquide’s Thomas Quatrevalet, Repsol’s Germán Miñano Fernández, and Holcim’s Gareth Lewis joined discussions alongside senior policymakers, including Rebecca Burch of the U.S. Treasury and Benjamin Angel of the European Commission.

Discussions focused on several key priorities for business: simplifying Pillar Two compliance based on lessons learned from the first year of implementation; advancing the EU Simplification Agenda, including Anti-Tax Avoidance Directive, Directive on Administrative Cooperation, and Country-by-Country Reporting requirements; modernising tax frameworks for cross-border mobile working; leveraging Tax Administration 3.0, artificial intelligence, and Rules as Code to reduce compliance burdens; and reassessing approaches to the taxation of the digital economy through a careful evaluation of existing challenges and solutions before introducing new standards. As governments continue to shape the future of international taxation, participants underscored the importance of tax certainty, simplification, and effective international cooperation. The conference reinforced the OECD's central role in facilitating global tax dialogue, while Business at OECD remains committed to advocating for stable, predictable, and administrable tax rules that prevent double taxation, support investment, and foster economic growth.