The single top-up tax principle: justification, content and functions upon the design of QDMTTs

• Autores: Ricardo André Galendi Júnior
• Localización: World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 15, Nº. 4, 2023, págs. 575-620
• Idioma: inglés
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• Resumen

  • The present contribution advances the “single top-up tax principle” as a guiding principle for the design of qualified domestic minimum top-up taxes (QDMTTs) by the Inclusive Framework (IF) and by host jurisdictions. This article, which is intended as a critical assessment of the agreed administrative guidance on the QDMTT, generally addresses the justification, content and functions of the single top-up tax principle. It considers both the design of rules on the QDMTT by the IF and implementation issues for host countries, within the permissible range of features for a QDMTT.