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Ruth Wamuyu

Vienna University of Economics and Business - Institute for Austrian and International Tax Law

Welthandelsplatz 1

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Vienna, VIenna 1020

Austria

  • Vienna University of Economics and Business - Institute for Austrian and International Tax Law

SCHOLARLY PAPERS

2

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1,847

TOTAL CITATIONS

4

Scholarly Papers (2)

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1.

The Treatment of Tax Incentives under Pillar Two

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Citation 4

The Treatment of Tax Incentives under Pillar Two

Transnational Corporations Journal, Vol. 2, No. 2, 2022
Number of pages: 24 Posted: 21 Jun 2022 Last Revised: 29 Aug 2022
Belisa Ferreira Liotti, Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov and Jeffrey Owens
WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law, WU Vienna University of Economics and Business, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, International Bureau of Fiscal Documentation (IBFD) and Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 1,061 (51,751)
Citation 4

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BEPS, corporate tax law, FDI, international taxation, tax incentives, Pillar Two

The Treatment of Tax Incentives under Pillar Two

Transnational Corporations Journal, Vol. 2, No. 2, 2022
Number of pages: 24 Posted: 30 Aug 2022
Belisa Ferreira Liotti, Joy Waruguru Ndubai, Ruth Wamuyu, Ivan Lazarov and Jeffrey Owens
WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law, WU Vienna University of Economics and Business, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, International Bureau of Fiscal Documentation (IBFD) and Vienna University of Economics and Business - Institute for Austrian and International Tax Law
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BEPS, corporate tax law, FDI, international taxation, tax incentives, Pillar Two

2.

Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two

Transnational Corporations Journal, Vol. 30, No. 1, 2023
Number of pages: 29 Posted: 01 May 2023
Belisa Ferreira Liotti, Ruth Wamuyu and Jeffrey Owens
WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business - Institute for Austrian and International Tax Law and Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 157 (477,517)

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GloBE, IIA, international taxation, Pillar Two, RTA, tax incentives