Tax and Non-Tax-Related Challenges of Pillar 2 for Non-Advanced Economies Blazej Kuzniacki and Edwin Visser
By: Kuzniacki, Blazej
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Contributor(s): Visser, Edwin
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Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Artículos | IEF | IEF | OP 138-Bis/2024/114/6-8 (Browse shelf) | Available | OP 138-Bis/2024/114/6-8 |
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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