| 000 | 01360nab a2200241 c 4500 | ||
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| 999 |
_c147738 _d147738 |
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| 003 | ES-MaIEF | ||
| 005 | 20230616130643.0 | ||
| 007 | ta | ||
| 008 | 230616t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_955650 _aBammens, Niels |
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| 245 | 4 |
_aThe potential impact of Pillar Two on tax incentives _c Niels Bammens & Dieter Bettens |
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| 500 | _aResumen. | ||
| 520 | _aThe article examines the potential implications of the Pillar Two rules for corporate income tax incentives in countries’ domestic laws. Section 2 provides an overview of the Pillar Two rules. Section 3 highlights their features that are most relevant from the perspective of domestic tax incentives, specifically, the substance based carve-out and domestic top-up taxes. Section 4 discusses potential policy implications of the Pillar Two rules regarding domestic tax incentives after which section 5 addresses a number of specific tax incentives in more detail. | ||
| 650 |
_aFISCALIDAD INTERNACIONAL _944303 |
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| 650 |
_aIMPUESTO DE SOCIEDADES _945680 |
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| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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| 650 | 4 |
_967681 _aTIPO MÍNIMO GLOBAL |
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| 650 | 4 |
_aINCENTIVOS FISCALES _947462 |
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| 700 | 1 |
_970725 _aBettens, Dieter |
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| 773 | 0 |
_9169599 _oOP 2141/2023/2 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 2, February 2023, p. 155-169 |
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| 942 | _cART | ||