The Treatment of Tax Incentives under Pillar Two

24 Pages Posted: 21 Jun 2022 Last revised: 29 Aug 2022

See all articles by Belisa Ferreira Liotti

Belisa Ferreira Liotti

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

Joy Waruguru Ndubai

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

Ruth Wamuyu

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

Ivan Lazarov

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

Jeffrey Owens

affiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

Date Written: June 9, 2022

Abstract

The present contribution was developed to inform the UNCTAD World Investment Report (WIR) 2022 - International tax reforms and sustainable investment, which analysed the impact of Pillar Two tax on Foreign Direct Investment (FDI). Among the issues addressed in the WIR, the ideas presented in this article were summarized in the report as an assessment of the impact of Pillar II on the main categories of tax incentives typically adopted to attract FDI, focusing on in-scope incentives.

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

JEL Classification: F21, H25, K34

Suggested Citation

Liotti, Belisa and Ndubai, Joy Waruguru and Wamuyu, Ruth and Lazarov, Ivan and Owens, Jeffrey, The Treatment of Tax Incentives under Pillar Two (June 9, 2022). Transnational Corporations Journal, Vol. 2, No. 2, 2022, Available at SSRN: https://ssrn.com/abstract=4132515 or http://dx.doi.org/10.2139/ssrn.4132515

Belisa Liotti (Contact Author)

WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law ( email )

Welthandelsplatz 1, Building D1, 3rd Floor
Vienna, 1020
Austria

Joy Waruguru Ndubai

WU Vienna University of Economics and Business ( email )

Welthandelsplatz 1, Building D1, 3rd Floor
Vienna, 1020
Austria

WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law ( email )

Vienna
Austria

Ruth Wamuyu

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

Welthandelsplatz 1
Buildind D3
Vienna, VIenna 1020
Austria

Ivan Lazarov

WU Vienna University of Economics and Business - Institute for Austrian and International Tax Law ( email )

Vienna
Austria

IBFD

Amsterdam
Netherlands

Jeffrey Owens

affiliation not provided to SSRN

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
455
Abstract Views
1,106
rank
74,523
PlumX Metrics