Pillar One, Pillar Two and BEFIT – The End of an Unexpected Journey?

Journal
Scandone, F.S.; Scordo, L.; Marino, L.
European Union; International
International Transfer Pricing Journal 2024 (Volume 31), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article addresses the potential consequences of the simultaneous application to multinational enterprises of rules under Pillar One, Pillar Two and BEFIT, analysing possible actions that such enterprises can take to limit their impact on the effective tax rate and stressing the need for coordination to avoid disparities in their implementation.