000			01924nab a2200265 c 4500
999			_c146647 _d146647
003			ES-MaIEF
005			20221028130023.0
007			ta
008			221028t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967334 _aTitus, Afton
245		0	_aPillar two and African countries _bwhat should their response be? _c Afton Titus
500			_aResumen.
500			_aApéndice.
520			_aAs the OECD’s efforts to implement Pillar Two become more concrete, it becomes more important to understand the implications of this instrument for African developing countries. This article considers the possible responses available to a grouping of African countries in a bid to ensure that their corporate income tax policies are not undermined. In doing so, this article analyses the feasibility of these countries imposing a domestic minimum tax, adapting their tax incentives to non-tax incentives and whether African countries should support the proposal for a United Nations international tax forum. The author argues that it may be feasible for African countries to introduce a targeted domestic minimum tax that would apply to in-scope multinational enterprises (MNEs). Moreover, it may be possible for African countries to adapt their tax incentives to non-tax subsidies although this would involve some costs. According to the author, the Pillar Two has far-reaching implications for developing countries and it is important that African countries consider adopting regional responses to it.
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_aEMPRESAS MULTINACIONALES _943600
650		4	_aIMPUESTOS _947460
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_948197 _aRECAUDACION
650		4	_aAPLICACION _927355
650		4	_aÁFRICA _97093
773	0		_9168245 _oOP 2141/2022/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 10, October 2022, p. 711-720
942			_cART