What does Pillar two's global minimum tax mean for tax incentives? Grace Perez-Navarro
By: Pérez Navarro, Grace
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | IMPUESTO DE SOCIEDADES | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | INCENTIVOS FISCALES
In:
Intertax v. 51, n. 2, February 2023, p. 100-104Summary: 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.
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| Artículos | IEF | IEF | OP 2141/2023/2-1 (Browse shelf) | Available | OP 2141/2023/2-1 |
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| OP 2141/2023/1-4 DAC6 | OP 2141/2023/1-5 Taxation of bitcoins and similar cryptoassets in Scandinavia with special focus on Danish law | OP 2141/2023/2 Intertax | OP 2141/2023/2-1 What does Pillar two's global minimum tax mean for tax incentives? | OP 2141/2023/2-2 Pillar 2, tax competition, and low income Sub-Saharan African countries | OP 2141/2023/2-3 Pillar Two and developing countries | OP 2141/2023/2-4 Pillar Two and the accounting standards |
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.
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