99 AVOCATS ASSOCIÉS at the Lex Mundi Tax Practice Group Meeting 2026

21-22 June 2026 (Paris, France)

Ewelina WASOWSKA, Head of the Family Office Department and Anouchka JOURDAN, Associate specialising in Company & Tax law, represented 99 AVOCATS ASSOCIÉS at the 2026 Tax Practice Group Meeting organised by the Lex Mundi network and hosted at the offices of Gide Loyrette Nouel A.A.R.P.I., Lex Mundi’s member firm for France.

The discussions focused in particular on the following topics:

• The "Side-by-Side package", a set of administrative simplification measures published by the OECD concerning the application of Pillar 2 rules (a 15% global minimum tax for multinationals), which introduces safe harbour provisions allowing certain groups to avoid complex calculations and the strict application of the main rules (OECD (2026), Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package: Inclusive Framework on BEPS, OECD, https://www.oecd.org/content/dam/oecd/en/topics/policysub-issues/global-minimum-tax/side-by-side-package.pdf).
• Recent International Tax Court Resolutions.
• The revised Manual on Effective Mutual Agreement Procedures (MEMAP) in order to strengthen the settlement of disputes relating to tax treaties (OECD (2026), Manual on Effective Mutual Agreement Procedures (2026 Edition): Inclusive Framework on BEPS, OECD Publishing, Paris, https://doi.org/10.1787/076ac4bd-en)
• The Impact of Artificial Intelligence in Tax Law.

99 AVOCATS ASSOCIÉS is a member of the Lex Mundi network for Monaco.

Find out more about the event: https://www.lexmundi.com/events/2026/06/2026-tax-practice-group-meeting/