As the global landscape of corporate taxation undergoes a significant transformation with the implementation of Pillar 2, a podcast featuring tax experts Vikram Chand, Professor of Law at the University of Lausanne and Brian Arnold, (co)author of International Tax Primer and Comparative Income Taxation, delves into the intricate web of Corporate Tax Incentives. In this enlightening conversation, they explore the various types of incentives offered by countries to Multinational Enterprises (MNEs) and analyze the potential repercussions of the Global Anti-Base Erosion (GloBE) rules and the Quantiﬁed Digital Minimum Taxation (QDMTT) rules on these incentives. They discuss:
- Types of Corporate Tax Incentives that countries offer to MNEs, particularly focusing on Income vs Expenditure Based Incentives.
- The impact on Income-Based and Expenditure-Based Incentives.
- The impact of GloBE / QDMTT rules on incentives (Accelerated Depreciation of Tangible and Intangible Assets).
- How tax credits are treated under the GloBE rules/QDMTT rules.
- The impact of STTR on income based and expenditure-based regimes.
- & more.
Listen to the trailer or the full discussion.