000			01495nab a2200217 c 4500
999			_c146645 _d146645
003			ES-MaIEF
005			20221028115921.0
007			ta
008			221028t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_966301 _aNoked, Noam
245		0	_aDesigning domestic minimum taxes in response to the Global Minimum Tax _c Noam Noked
500			_aResumen.
520			_aCountries may soon adopt domestic minimum taxes in response to the global minimum tax under the Global Anti-Base Erosion (GloBE) regime. These taxes, which will have priority over the global minimum tax under GloBE, could become the primary measure of ensuring that multinational enterprises (MNEs) pay a minimum level of tax. Despite their expected importance, the GloBE Model Rules and Commentary provide little guidance on several important design and policy issues concerning domestic minimum taxes. This article analyses the relevant rules in the Model Rules and the guidance in the Commentary. It also explores several questions that the OECD and the GloBE Implementation Framework should consider regarding the design of domestic minimum taxes and related issues such as collateral benefits.
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_aEMPRESAS MULTINACIONALES _943600
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_aAPLICACION _927355
773	0		_9168245 _oOP 2141/2022/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 10, October 2022, p. 678-688
942			_cART