The OECD Global Minimum Tax Proposal under Pillar Two: Will It Achieve the Desired Policy Objective?

Journal
Das, P.; Rizzo, A.
International; OECD
Bulletin for International Taxation 2022 (Volume 76), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims.