000			02039nab a2200229 c 4500
999			_c150528 _d150528
003			ES-MaIEF
005			20250328144006.0
007			ta
008			250328t2024 ne ||||| |||| 00| 0 spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_972486 _aChukwudumogu, Chidozie
245	1	0	_aInter-nation equity and the regulation of tax competition via the global minimum tax rule _helectrónico _ba case for improvement _c Chidozie Chukwudumogu
520			_aThis article submits that the Pillar Two minimum tax rule – the Global Anti-Base Erosion (GloBE) Rules encompassing the income inclusion rule (IIR), undertaxed payment/profit rule (UTPR), and qualified domestic minimum top-up tax (QDMTT) – should incorporate inter-nation equity to prevent exacerbating global inequality and poverty. Pillar Two intensifies these for at least two reasons: (1) it restricts the positive redistributive effects of tax competition on an inefficiently asymmetrical global society, and (2) it encourages tax competition more suited for high-income countries (HICs) and less suited for those that are low-income countries (LICs). There is latitude to incorporate a differentiated principle deriving from inter-nation equity into this new Pillar Two rule designed to regulate tax competition globally. This proposal requires that the emerging rule be disenabled in certain circumstances to enable LICs to choose whether to apply the rule without being worse off. The article’s proposal seeks to allow LICs room for effective tax competition needed to attain sustainable development goals.
650		4	_967772 _aSEGUNDO PILAR (OCDE)
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_940318 _aCOMPETENCIA FISCAL NOCIVA
650		4	_944303 _aFISCALIDAD INTERNACIONAL
773	0		_9173114 _oOP 2141/2024/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v.52, n.10, oct 2024, p.621 – 634
942			_cART