The impact of the global minimum tax on tax competition
This article examines the impact of the Pillar Two Global Anti-Base Erosion (GloBE) Rules on tax competition. It sets out and explores three main conclusions on the GloBE Rules’ impact on tax competition. First, the GloBE Rules set a floor on tax paid on profit by multinationals equal to 15% of “Exc...
| Main Authors: | , |
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| Format: | Journal article |
| Language: | English |
| Published: |
Stichting Internationaal Belasting Documentatie Bureau
2023
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