000			01934nab a2200241 c 4500
999			_c147736 _d147736
003			ES-MaIEF
005			20230616125332.0
007			ta
008			230616t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968263 _aWardell-Burrus, Heydon
245		0	_aPillar Two and developing countries _bthe STTR and GloBE implementation _c Heydon Wardell-Burrus
500			_aResumen.
520			_aThis article argues that the Subject to Tax Rule (STTR), which was noted as an ‘integral part of achieving consensus on Pillar Two for developing countries’, is unlikely to raise significant revenue for low-income countries. This is because it is within both the power and interests of another actor (either the developing country’s treaty partner, or the relevant MNE) to produce a better outcome for that actor under which the STTR will not apply. In order to retain support for Pillar Two from developing countries, the Inclusive Framework should explore mechanisms to provide tangible benefits to developing countries under the implementation of the Global Anti-Base Erosion (GloBE) Rules. This article considers three potential options which could be adopted as part of GloBE implementation and which do not require amending the GloBE Rules. These proposals allow developing countries to leverage the GloBE infrastructure (as well as the administrative capacity of revenue authorities in developed states) to improve the integrity of their tax bases as well as to raise additional revenue if they choose to do so.
650			_aFISCALIDAD INTERNACIONAL _944303
650			_aIMPUESTO DE SOCIEDADES _945680
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_967681 _aTIPO MÍNIMO GLOBAL
650		4	_aAPLICACION _927355
650		4	_aPAISES EN DESARROLLO _947936
773	0		_9169599 _oOP 2141/2023/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 2, February 2023, p. 118-133
942			_cART