000			01577nab a2200253 c 4500
999			_c147702 _d147702
003			ES-MaIEF
005			20230718141735.0
007			ta
008			230613t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_967682 _aTandon, Suranjali
245		0	_aAssessing the impact of Pillar Two on developing countries _c Suranjali Tandon
500			_aResumen.
520			_aThe Pillar Two reform is designed to end the four decade long race to the bottom that persisted despite the minimum standards and best practices promoted by the Base Erosion and Profit Shifting (BEPS) Program. However, in the process of mending the inadequate international tax system, the OECD changed its agenda to addressing tax competition. With a wide objective of increasing the effective tax rates across jurisdictions to 15%, it disregards the constraints that it imposes on developing countries. This article demonstrates that the immediate revenue gains of developing countries remain limited, and the tax will restrict the ability to offer tax incentives and will undermine the sovereignty of states in its application to some extent.
650			_aFISCALIDAD INTERNACIONAL _944303
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_aAPLICACION _927355
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aPAISES EN DESARROLLO _947936
773	0		_9169597 _oOP 2141/2022/12 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, n. 12, December 2022, p. 923-935
942			_cART