Uncertainties hold back achievement of OECD Pillar 2 goals Antonio Tomassini & Marica De Rosa
By: Tomassini, Antonio
.
Contributor(s): De Rosa, Marica.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | SEGUNDO PILAR (OCDE) | SOCIEDADES EXTRANJERAS CONTROLADAS | INCENTIVOS FISCALES
In:
Intertax v. 51, n. 2, February 2023, p. 183-190Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2023/2-7 (Browse shelf) | Available | OP 2141/2023/2-7 |
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| 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 | OP 2141/2023/3-1 The distorting effects of imputation systems on tax competition in the EU | OP 2141/2023/3-2 State aid through arbitration awards |
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.
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