Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/273435 
Autor:innen: 
Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
EconPol Policy Brief No. 39
Verlag: 
ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich
Zusammenfassung: 
The success of the recently agreed international tax reform hinges on a technical issue in the design of the Pillar 2 global minimum tax. Pillar 2 ensures the minimum taxation of "residual" (e.g. non-routine) profits at 15%. "Routine" profit is not subject to Pillar 2. The effects depend on which of two possible options is used: Option 1 removes the incentive to compete below a liability of 15% of residual profits and puts a floor to tax competition. Option 2 still maintains an incentive for governments to compete by reducing their taxes - possibly all the way to zero. Consequences for tax competition depend on the technical details to be revealed. Announcement containing more details of the proposal are expected shortly.
Dokumentart: 
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