International Law Talk
法務06 12月, 2023

Impact of Pillar 2 on Corporate Tax Incentives

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.

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Listen to the trailer: Impact of Pillar 2 on Corporate Tax Incentives.
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Kluwer International Tax Law’s user experience and practical tools are aligned to the workflow of the international tax professional, providing practical information and enabling country-by-country comparison of key international tax topics. Learn about our practical tools Tax Treaties, Global Tax Laws, BEPS/Transfer Pricing/VAT or discover our wealth of content.
This podcast episode is part of International Law Talk. Wolters Kluwer will bring you insightful analysis, commentary and discussion from thought leaders and experts on current topics in the field of International Arbitration, IP Law, International Tax Law, Competition Law and other international legal fields.
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