Bammens, Niels
The potential impact of Pillar Two on tax incentives / Niels Bammens & Dieter Bettens
Resumen.
The article examines the potential implications of the Pillar Two rules for corporate income tax incentives in countries’ domestic laws. Section 2 provides an overview of the Pillar Two rules. Section 3 highlights their features that are most relevant from the perspective of domestic tax incentives, specifically, the substance based carve-out and domestic top-up taxes. Section 4 discusses potential policy implications of the Pillar Two rules regarding domestic tax incentives after which section 5 addresses a number of specific tax incentives in more detail.
FISCALIDAD INTERNACIONAL
IMPUESTO DE SOCIEDADES
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
INCENTIVOS FISCALES
Bettens, Dieter
Intertax 0165-2826 v. 51, n. 2, February 2023, p. 155-169
The potential impact of Pillar Two on tax incentives / Niels Bammens & Dieter Bettens
Resumen.
The article examines the potential implications of the Pillar Two rules for corporate income tax incentives in countries’ domestic laws. Section 2 provides an overview of the Pillar Two rules. Section 3 highlights their features that are most relevant from the perspective of domestic tax incentives, specifically, the substance based carve-out and domestic top-up taxes. Section 4 discusses potential policy implications of the Pillar Two rules regarding domestic tax incentives after which section 5 addresses a number of specific tax incentives in more detail.
FISCALIDAD INTERNACIONAL
IMPUESTO DE SOCIEDADES
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
INCENTIVOS FISCALES
Bettens, Dieter
Intertax 0165-2826 v. 51, n. 2, February 2023, p. 155-169