Englisch, Joachim
GloBE rules and tax competition / Joachim Englisch
Resumen.
This article studies foreseeable effects that a relatively comprehensive implementation of the Pillar 2 GloBE international effective minimum tax would have on international tax competition for investment. The discussion focuses on the perspective of countries that seek to attract foreign direct investment through their tax system. The paper shows that there was disagreement within the G20/OECD Inclusive Framework about the objective to curb international tax competition through a minimum tax.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
COMPETENCIA FISCAL NOCIVA
Intertax 0165-2826 v. 50, n. 12, December 2022, p. 859-873
GloBE rules and tax competition / Joachim Englisch
Resumen.
This article studies foreseeable effects that a relatively comprehensive implementation of the Pillar 2 GloBE international effective minimum tax would have on international tax competition for investment. The discussion focuses on the perspective of countries that seek to attract foreign direct investment through their tax system. The paper shows that there was disagreement within the G20/OECD Inclusive Framework about the objective to curb international tax competition through a minimum tax.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
COMPETENCIA FISCAL NOCIVA
Intertax 0165-2826 v. 50, n. 12, December 2022, p. 859-873