The potential impact of Pillar Two on tax incentives Niels Bammens & Dieter Bettens
By: Bammens, Niels
.
Contributor(s): Bettens, Dieter.
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. 155-169Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2023/2-5 (Browse shelf) | Available | OP 2141/2023/2-5 |
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| 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 | OP 2141/2023/2-5 The potential impact of Pillar Two on tax incentives | OP 2141/2023/2-6 Auditioning for Hollywood | OP 2141/2023/2-7 Uncertainties hold back achievement of OECD Pillar 2 goals | OP 2141/2023/3 Intertax |
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.
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