The European Union (EU) recently implemented the Minimum Tax Directive (Pillar Two) to ensure that profits of large … the impact of DEBRA, Pillar Two, and their interaction on countries’ effective tax levels. Based on our results, we …-tax countries, Pillar Two increases the effective tax levels, but not necessarily up to 15%. Still, as the deviations from the 15 …

The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits … equity-financed companies. In countries with a combined profit tax rate below 15%, Pillar Two increases the effective average … tax burden. The simulation of the interaction of both regulations shows that the effect of Pillar Two dominates that of …

The European Commission recently implemented the minimum tax directive (Pillar Two) to ensure that corporate profits … equity-financed companies. In countries with a combined profit tax rate below 15%, Pillar Two increases the effective average … tax burden. The simulation of the interaction of both regulations shows that the effect of Pillar Two dominates that of …

This paper shows that OECD’s Pillar Two may increase employment and investment in low-tax countries due to the … corporate tax for low-taxed subsidiaries is not achieved if the SBIE is positive. We show that Pillar Two dampens tax …

I present a simplification safe harbour based on tax administrative guidance for Pillar Two, the global minimum tax …