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Tax and Non-Tax-Related Challenges of Pillar 2 for Non-Advanced Economies Blazej Kuzniacki and Edwin Visser

By: Kuzniacki, Blazej.
Contributor(s): Visser, Edwin.
Material type: ArticleArticlePublisher: 2024Subject(s): INVERSIONES EXTRANJERAS | PAISES EN DESARROLLO | SEGUNDO PILAR (OCDE) In: Tax Notes International v. 114, n. 6, May 6 2024, p. 881-898Summary: Błażej Kuźniacki is a senior manager at the international tax services at PwC Netherlands and an adviser on the PwC global tax policy team. He is also a professor of law at the Lazarski University and research associate at the Centre for Artificial Intelligence and Data Governance at the Singapore Management University. Edwin Visser is a partner at PwC Netherlands and PwC deputy global tax policy leader. In this report, Kuźniacki and Visser explain the difficulties for non-advanced economies trying to attract foreign direct investment while also adhering to new pillar 2 rules, and offer suggestions for new international approaches that could help create a more level playing field for all economies.
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Błażej Kuźniacki is a senior manager at the international tax services at PwC Netherlands and an adviser on the PwC global tax policy team. He is also a professor of law at the Lazarski University and research associate at the Centre for Artificial Intelligence and Data Governance at the Singapore Management University. Edwin Visser is a partner at PwC Netherlands and PwC deputy global tax policy leader. In this report, Kuźniacki and Visser explain the difficulties for non-advanced economies trying to attract foreign direct investment while also adhering to new pillar 2 rules, and offer suggestions for new international approaches that could help create a more level playing field for all economies.

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