Annotations on the OECD Global Anti-base Erosion Model Rules (Pillar 2), S. Grilli and D. Weber (editors), Kluwer Law International, 2024

• Autores: Gergely Czoboly, Gabriella Erdós
• Localización: Intertax, ISSN 0165-2826, Vol. 54, Nº. 6-7, 2026, págs. 458-462
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • e are living in an era in which the long-standing interna-tional tax system–and the status quo it has upheld–hasbeen fundamentally challenged and reshaped. For decades,both countries and multinational enterprises (MNEs) wereincentivized to exploit the established framework to theiradvantage. MNEs optimized their global tax positionsthrough increasingly sophisticated structures and, at times,aggressive tax planning1while countries engaged in intensetax competition2by offering ever-more generous incentivesin the hope of attracting investment.3Neither tax planningnor tax competition was new, but their scale and complexityeventually grew to a tipping point. The resulting politicalmomentum led to the emergence of the global minimum tax–a reform that does not merely address isolated shortcom-ings but rather establishes a new global floor for bothcompanies and jurisdictions seeking global floor for bothcompanies and jurisdictions seeking to curta or for bothcompanies and jurisdictions seeking to curtail