Pillar Two rules of the Inclusive Framework agreement on a minimum corporate tax (known as 'Global Anti-Base Erosion Rules', for short GloBE) have important implications for the design of the corporate income tax. This chapter discusses these implications particularly from the perspective of...

Well-functioning tax systems anchor their governance arrangements in law. This paper develops an analytical framework from which the core legal principles for sound tax governance can be derived to inform the design of countries' legal frameworks for administration and tax procedure. It then...