The Treatment of Tax Incentives under Pillar Two
24 Pages Posted: 21 Jun 2022 Last revised: 29 Aug 2022
Date Written: June 9, 2022
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: Suggested Citation