Ferreira Liotti, Belisa, Ndubai, Joy Waruguru, Maina, Ruth Wamuyu, Lazarov, Ivan, Owens, Jeffrey. 2022. The Treatment of Tax Incentives under Pillar Two. SSRN Electronic Journal.

RIS

@ARTICLE{Ferreira Liotti2022,
title = {The Treatment of Tax Incentives under Pillar Two},
author = {Belisa Ferreira Liotti and Joy Waruguru Ndubai and Ruth Wamuyu Maina and Ivan Lazarov and Jeffrey Owens},
year = {2022},
doi = {http://dx.doi.org/10.2139/ssrn.4132515},
url = {https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4132515},
language = {EN},
journal = {SSRN Electronic Journal},
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.},
}