000			01288nab a2200217 c 4500
999			_c147734 _d147734
003			ES-MaIEF
005			20230616123554.0
007			ta
008			230616t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_935039 _aPérez Navarro, Grace
245		0	_aWhat does Pillar two's global minimum tax mean for tax incentives? _c Grace Perez-Navarro
520			_aThis guest editorial examines the impact of the GloBE Rules on tax incentives. It refers to the expanding literature on the topic of the impact of the GloBE Rules on tax incentives, as well as the effects of the GloBE Rules more broadly, including on profit shifting, investment, tax rates, and revenue. The author concludes that, overall, jurisdictions will continue to be able to use tax incentives after the introduction of the GloBE Rules, however, these rules have the potential to make the use of tax incentives more effective and efficient.
650			_aFISCALIDAD INTERNACIONAL _944303
650			_aIMPUESTO DE SOCIEDADES _945680
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_aINCENTIVOS FISCALES _947462
773	0		_9169599 _oOP 2141/2023/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 2, February 2023, p. 100-104
942			_cART