Debate over global minimum tax at NHH seminar

A three-part photo collage showing a woman presenting in a pink blazer, the stone exterior of the Bergen Railway Station, and a group of people in a meeting room.
Elisa Casi-Eberhard (pictured left), Associate Professor at NHH and Engage.EU Academic Director, led a workshop on new international tax rules at NHH Connect. Photos: Ina-Cristine Helljesen
By Ina-Cristine Helljesen

5 May 2026 13:30

Debate over global minimum tax at NHH seminar

Global tax reform aims to curb avoidance and increase transparency, but experts warn of rising complexity, compliance costs and unintended consequences for multinational firms.

An older man with grey hair and glasses, wearing a grey blazer over a white shirt, gestures with both hands while standing behind a laptop at a high table during a presentation.
Christoph Spengel, Professor of International Taxation at the University of Mannheim, addressed key challenges in international tax policy

Experts from academia, industry and public authorities gathered earlier this week to discuss how new international tax rules are reshaping corporate behavior, with particular attention to the global minimum tax, known as Pillar 2.

The discussion formed part of a broader shift in EU and global tax policy aimed at limiting profit shifting and strengthening enforcement.

Christoph Spengel of the University of Mannheim opened the seminar by questioning current EU tax policy and the effectiveness of recent anti-avoidance measures, highlighting ongoing debate about whether existing reforms go too far or not far enough.

The new regulation introduces a minimum corporate tax rate of 15 percent and aims to reduce profit shifting by multinational companies. However, several speakers pointed to significant complexity and unintended effects.

A woman in a white lace-sleeved top speaks during a meeting while a man in a blue pullover listens, seated at a table with a notebook and a yellow name tent.
Ingebjørg Brekka (left), Special Adviser at the Norwegian Tax Administration, and Daniel Teigland, Head of Tax at Power International AS, highlighted both regulatory and industry challenges linked to the new global minimum tax during the panel discussion

Policy context and regulatory design

'Information is key to enforcing taxes,' said Julie Brun Bjørkheim, noting that estimates of profit shifting vary widely and that uncertainty remains over the true scale of the problem.

Representing the Norwegian Tax Administration, Ingebjørg Brekka stressed that implementation is still ongoing. 'We are building up new systems while the legislation is taking effect,' she said, adding that authorities will need to assess whether the reform achieves its intended goals.

Rising concerns over compliance and implementation

From an industry perspective, Daniel Teigland highlighted the administrative burden created by the new rules. 'It’s primarily about compliance. The reporting requirements are significant and take resources away from other priorities,' he said.

Matthew Landy of Equinor warned that the framework creates significant operational challenges for large multinational firms. He pointed to high compliance costs and uncertainty in applying the rules in practice.

Despite broad support for the goal of a fairer tax system, panelists agreed that Pillar 2 adds a new layer of complexity to an already fragmented international tax landscape.

The workshop was organised by the Norwegian Centre for Taxation (NoCeT) at NHH.