A critical evaluation of the international impact of the global minimum tax electrónico Carlo Garbarino
By: Garbarino, Carlo
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | EMPRESAS MULTINACIONALES | TIPO MÍNIMO GLOBAL | SEGUNDO PILAR (OCDE) | APLICACION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ESTADOS UNIDOS
In:
International Tax Studies v. 5, n. 6, 2022, 20 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITS/2022/6-1 (Browse shelf) | Available | ITS/2022/6-1 |
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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.
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