International tax competition and coordination with a global minimum tax

International tax competition and coordination with a global minimum tax

This paper investigates the incentives for countries to implement and maintain the global minimum tax introduced by the G20/OECD’s Inclusive Framework 2021 agreement: Pillar 2. It argues that the agreement has sufficient elements to create incentives for large headquarters countries to implement it....

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Bibliografiske detaljer
Hovedforfatter:	Devereux, MP
Format:	Journal article
Sprog:	English
Udgivet:	University of Chicago Press 2023

Lignende værker

The impact of the global minimum tax on tax competition
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Udgivet: (2023)

Symposium: the global minimum tax – introduction
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Corporate income tax reforms and international tax competition
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The global minimum tax
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Cash-flow taxes in an international setting
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Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance‐based income exclusion?
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Evidence of tax competition: a review
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Udgivet: (2008)

Tax competition and the impact on capital flows
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Tax Competition Or Tax Coordination? What Is Better For The European Union?
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Globalization, Tax Competition and Tax Burden İn Turkey
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Udgivet: (2016-07-01)

Taxing profit in a global economy
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Tax avoidance networks and the push for a 'historic' global tax reform
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The global minimum tax : a transformational proposal?
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Udgivet: (2022-01-01)

International tax planning under the destination-based cash flow tax
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Udgivet: (2011)

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Implementing the Global Minimum Tax: Policy Recommendations for Vietnam
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Udgivet: (2023-10-01)

Taxing multinationals
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Udgivet: (2003)

The 2014 Global Tax Competitiveness Report: A Proposed Business Tax Reform Agenda
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Udgivet: (2015-02-01)

2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads
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2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads
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Udgivet: (2013-11-01)

The 2014 Global Tax Competitiveness Report: A Proposed Business Tax Reform Agenda
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Udgivet: (2015-02-01)

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af: Duanjie Chen, et al.
Udgivet: (2015-02-01)

2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads
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Udgivet: (2013-11-01)

Some Optimal Tax Rules for International Portfolio and Direct Investment
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Udgivet: (2004)

Taxing risky investment.
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Udgivet: (2003)

The Theory Of International Tax Competition: Comparative Analysis
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The Tax Competitiveness of Tourism Enterprises in an International Context
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Minimum taxes: Well-intentioned but ineffective
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Corporate tax harmonization in the EU
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Tax Competition as a Challenge to the Governance of Global Economy
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Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence From the USA.
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Udgivet: (2004)

Horizontal and vertical indirect tax competition: theory and some evidence from the USA
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Udgivet: (2006)

The Effects of Tax Competition
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The impact of the Global Minimum Tax on Vietnam's foreign direct investment attraction
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Taxes and company dividends: a microeconometric investigation exploiting cross-section variation in taxes
af: Devereux, M, et al.
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