Schanz, Deborah - In: Fiscal Studies 44 (2023) 1, pp. 53-60
I present a simplification safe harbour based on tax administrative guidance for Pillar Two, the global minimum tax … simplification safe harbour consists of a two‐level test to determine if a full GloBE ETR calculation is required from a … country‐level test has identified potential ‘red flags’. Even if this second test is required, the simplification safe harbour …