Quotation 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.




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.


Press 'enter' for creating the tag

Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal SSRN Electronic Journal
Language English
Title The Treatment of Tax Incentives under Pillar Two
Year 2022
URL https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4132515
DOI http://dx.doi.org/10.2139/ssrn.4132515
Open Access Y
Open Access Link https://deliverypdf.ssrn.com/delivery.php?ID=054105104066066030098074094094118099056021035048087017065112118113127016090113088103124041097041114016032


Ferreira Liotti, Belisa (Details)
Ndubai, Joy Waruguru (Details)
Maina, Ruth Wamuyu (Details)
Lazarov, Ivan (Details)
Owens, Jeffrey (Details)
Institute for Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
Google Scholar: Search