Garbarino, Carlo
A critical evaluation of the international impact of the global minimum tax electrónico / Carlo Garbarino
Resumen.
This study provides a critical evaluation of the global minimum tax within the framework of the so-called "two-pillar" solution, addressing in particular its distributional effects, through a reconceptualization of the harmful tax competition policy challenge as a collective action problem. In doing so, it juxtaposes the potential outcome of the two-pillar initiative to the international tax implications prospectively arising from the proposed US corporate tax reform.
FISCALIDAD INTERNACIONAL
EMPRESAS MULTINACIONALES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
APLICACION
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
ESTADOS UNIDOS
International Tax Studies 2590-1117 v. 5, n. 6, 2022, 20 p.
A critical evaluation of the international impact of the global minimum tax electrónico / Carlo Garbarino
Resumen.
This study provides a critical evaluation of the global minimum tax within the framework of the so-called "two-pillar" solution, addressing in particular its distributional effects, through a reconceptualization of the harmful tax competition policy challenge as a collective action problem. In doing so, it juxtaposes the potential outcome of the two-pillar initiative to the international tax implications prospectively arising from the proposed US corporate tax reform.
FISCALIDAD INTERNACIONAL
EMPRESAS MULTINACIONALES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
APLICACION
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
ESTADOS UNIDOS
International Tax Studies 2590-1117 v. 5, n. 6, 2022, 20 p.