Effective Tax Rate Criteria and Source Taxation under the OECD’s Pillar Two Proposals

Journal
Schoueri, L.E.; Santos, B.C. Fettermann Nogueira dos
International; OECD
Bulletin for International Taxation 2023 (Volume 77), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article aims to analyse how the effective tax rate criteria of the OECD’s Inclusive Framework Pillar Two proposal affects source taxation, particularly with regard to its effects on developing countries as Source Countries.