At the 2026 OECD-USCIB International Tax Conference, Michael Lebovitz introduces lunch speakers and USCIB members: Christian Kaeser (Siemens) and Daniel Smith (Google).

Tax is the central mechanism that determines how a country spends its money and is a key driver in foreign direct investment. Country leaders use tax policy to determine how to invest in infrastructure, health care, education, and the myriad of government services provided to its citizens. For business, taxation is a key driver for multinational companies deciding where and how much to invest. International tax policy is the global intersection where the needs of countries and business are balanced.

This is one of the most consequential periods for international tax policy. The global tax landscape has changed considerably over the last five years and is continuing to evolve. The OECD, the European Union, and the United Nations are all working on developing new rules for the taxation of multinational business. A broad policy agreement regarding a global minimum tax was reached in January 2026 but this is just one piece of an evolving international tax environment. As the representative of US business to the OECD and the UN, USCIB is actively engaged to ensure that US business has a voice in this evolution.

USCIB specializes in multi-sector international tax policy engagement before US and foreign governments, international organizations, and other tax policy influencing bodies, such as the European Commission, the UN, and the OECD. USCIB is the unique US affiliate of the two leading multilateral international tax policy making institutions, Business at OECD (BIAC) and the International Chamber of Commerce (ICC). USCIB enjoys ICC’s permanent observer status at the UN, which includes the ongoing negotiations of the proposed UN Framework Convention on International Tax Cooperation.

What’s at Stake for US Business

USCIB advocates for an international tax policy environment that is based on globally accepted standards that are consistent, predictable, and nondiscriminatory. International tax policy that meets these standards drives growth and investment. Our international tax policy work is focused on identifying legislative and regulatory policy proposals as well as administrative behaviors that undermine growth and investment for US business.

Keynote speaker Rebecca Burch, Deputy Assistant Secretary for International Affairs at the US Department of Treasury speaking at the 2026 OECD-USCIB International Tax Conference.

Key Issues

  • Implementation of the global minimum tax and the Side-by-Side agreement reached in January 2026
  • The ongoing dialogue with respect to the taxation of the digital economy and the challenges posed by digital services taxes and other similar discriminatory levies
  • Challenges with respect to tax certainty mechanisms
  • Challenges posed by increased transparency on the taxation of multinational businesses
  • Opportunities with respect to tax simplification initiatives at the EU and elsewhere
  • Opportunities for business with respect to OECD and EU Accession
  • The need for capacity building to ensure that taxation of multinational business is managed in a fair, consistent, and nondiscriminatory manner

Michael Lebovitz presenting at the Africa Tax Symposium, hosted by the IBFD Centre for Studies in African Taxation, in Rabat, Morocco.

USCIB Actions

  • USCIB submitted a letter to the Permanent Representatives of the Council of the European Union requesting clarification on the treatment of US-based multinational companies under the EU Tax Simplification Omnibus.
  • USCIB submitted comments to the European Commission in connection with the EU Tax Simplification Omnibus. Several USCIB recommendations were included in the EU Tax Simplification package.
  • USCIB signed onto multi-association letters objecting to proposed digital services taxes in Belgium and Poland.
  • USCIB took a delegation of member companies to meet with the Finance Ministries in the United Kingdom, Ireland, and Germany.
Meeting Location Dates
OECD-USCIB International Tax Conference Washington, DC June 22-23, 2026
BIAC, ICC, BusinessEurope International Tax Conference Munich, Germany July 8-10, 2026
United Nations Framework Tax Convention negotiations New York August 3-13, 2026
USCIB Tax Delegation Europe April 2027
OECD-USCIB International Tax Conference Washington, DC June 2027

Chair

John A. Stowell
Head of Global Tax and International Financial Reporting
The Walt Disney Company

Vice Chairs

Jocelyn Krabbenschmidt
International Tax Director
Apple Inc.

Alyson Lawrence
Vice President, Global Taxation
Johnson & Johnson

Tom Roesser
Senior Director, Tax Affairs
Microsoft Corporation

Vice Chairs

Erik Rosenfeld
VP Taxes, North America
Procter & Gamble

Daniel Smith
Director, International Tax Planning & Policy
Google Inc.

Lennaert ten Cate
SVP Tax
PepsiCo Inc.

Wendy Unglaub
VP, Chief Tax Officer, and Principal Tax Counsel
General Mills

Vice Chairs

Jason Weinstein
Vice President, Tax, North America
Amazon

Chad J. Withers
Chief Tax Officer
Caterpillar Inc.

Staff

Michael Lebovitz
Senior Vice President, International Tax Policy
mlebovitz@uscib.org

Maheen Haq
Administrative Assistant, Policy
mhaq@uscib.org

Related Content

USCIB In the News: USCIB Highlighted in International Tax Review Article, “US Trade Body Criticises ‘Inconsistent’ EU Pillar Two Exemption”

USCIB was featured in an International Tax Review article on its call for the European Union to extend an exemption from its CFC rules to multinationals headquartered in side-by-side jurisdictions. The article is available here with a subscription to International Tax Review.

USCIB In the News: Bloomberg Tax Article, “US Group Presses EU to Extend Tax Relief to American Companies,” Quotes USCIB’s letter to EU Policymakers

Bloomberg Tax highlighted the letter USCIB sent out to EU policymakers on July 10 stating that the EU’s proposed tax simplification exemptions are inconsistent with the European Commission’s guidance because they exclude US-parented groups. The full article is available here.

USCIB In the News: USCIB Featured in Law360 Article, “US Biz Group Urges EU to Honor Side-By-Side Treatment”

USCIB was mentioned in Law360 article on its call for the European Union to respect the US side-by-side agreement as it advances its tax simplification overhaul. The article is available here with a subscription to Law360.

USCIB In the News: USCIB Comments on the EU Tax Omnibus in Tax Notes

Michael Lebovitz, Senior Vice President, International Tax Policy at USCIB, was quoted in the Tax Notes article, USCIB Says EU Tax Omnibus Must Fully Respect Side-by-Side System. The article highlighted a July 10 letter from USCIB to the ambassadors of EU member states, in which Lebovitz expressed concern over the[...]

USCIB In the News: USCIB’s Michael Lebovitz Quoted in the Wall Street Journal

Michael Lebovitz, Senior Vice President, International Tax Policy at USCIB, was quoted in the Wall Street Journal Article, “Microsoft’s Irish Hub is Profit Powerhouse” about country-by-country EU tax reporting requirements.