GloBE rules and tax competition Joachim Englisch
By: Englisch, Joachim
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | COMPETENCIA FISCAL NOCIVA
In:
Intertax v. 50, n. 12, December 2022, p. 859-873 Summary: 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.
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| Artículos | IEF | IEF | OP 2141/2022/12-1 (Browse shelf) | Available | OP 2141/2022/12-1 |
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| OP 2141/2022/11-7 Some notes on Luigi Einaudi and the legacy of his ‘Principles of public finance’ | OP 2141/2022/1-2 DAC 7 | OP 2141/2022/12 Intertax | OP 2141/2022/12-1 GloBE rules and tax competition | OP 2141/2022/12-2 Some EU and tax treaty law considerations on the draft EU Directive on Global Minimum Taxation for Multinationals in the Union | OP 2141/2022/12-3 Do GILTI + BEAT + BMT = GloBE? | OP 2141/2022/12-4 Pillar 2 |
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.
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