Pérez Navarro, Grace
What does Pillar two's global minimum tax mean for tax incentives? / Grace Perez-Navarro
This guest editorial examines the impact of the GloBE Rules on tax incentives. It refers to the expanding literature on the topic of the impact of the GloBE Rules on tax incentives, as well as the effects of the GloBE Rules more broadly, including on profit shifting, investment, tax rates, and revenue. The author concludes that, overall, jurisdictions will continue to be able to use tax incentives after the introduction of the GloBE Rules, however, these rules have the potential to make the use of tax incentives more effective and efficient.
FISCALIDAD INTERNACIONAL
IMPUESTO DE SOCIEDADES
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
INCENTIVOS FISCALES
Intertax 0165-2826 v. 51, n. 2, February 2023, p. 100-104
What does Pillar two's global minimum tax mean for tax incentives? / Grace Perez-Navarro
This guest editorial examines the impact of the GloBE Rules on tax incentives. It refers to the expanding literature on the topic of the impact of the GloBE Rules on tax incentives, as well as the effects of the GloBE Rules more broadly, including on profit shifting, investment, tax rates, and revenue. The author concludes that, overall, jurisdictions will continue to be able to use tax incentives after the introduction of the GloBE Rules, however, these rules have the potential to make the use of tax incentives more effective and efficient.
FISCALIDAD INTERNACIONAL
IMPUESTO DE SOCIEDADES
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
INCENTIVOS FISCALES
Intertax 0165-2826 v. 51, n. 2, February 2023, p. 100-104