Tomassini, Antonio
Uncertainties hold back achievement of OECD Pillar 2 goals / Antonio Tomassini & Marica De Rosa
Resumen.
This article discusses the uncertainties of the OECD Pillar 2 initiative. It explains the structure of the GloBE rules and considers the interaction of the CFC rules with the global minimum tax. Furthermore, it talks about the treatment of tax incentives and substance-based carve-out and incentives. The second part of the article is devoted to the interplay of US GILTI and corporate alternative minimum tax (CAMT) with Pillar 2.
FISCALIDAD INTERNACIONAL
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
SOCIEDADES EXTRANJERAS CONTROLADAS
INCENTIVOS FISCALES
De Rosa, Marica
Intertax 0165-2826 v. 51, n. 2, February 2023, p. 183-190
Uncertainties hold back achievement of OECD Pillar 2 goals / Antonio Tomassini & Marica De Rosa
Resumen.
This article discusses the uncertainties of the OECD Pillar 2 initiative. It explains the structure of the GloBE rules and considers the interaction of the CFC rules with the global minimum tax. Furthermore, it talks about the treatment of tax incentives and substance-based carve-out and incentives. The second part of the article is devoted to the interplay of US GILTI and corporate alternative minimum tax (CAMT) with Pillar 2.
FISCALIDAD INTERNACIONAL
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
SOCIEDADES EXTRANJERAS CONTROLADAS
INCENTIVOS FISCALES
De Rosa, Marica
Intertax 0165-2826 v. 51, n. 2, February 2023, p. 183-190