Jurisdiction not to Tax, Tax Sparing Clauses, and the Income Inclusion Rule of the OECD Pillar 2 (GloBE) Proposal

Navarro Ibarrola, Aitor

Publication:
Jurisdiction not to Tax, Tax Sparing Clauses, and the Income Inclusion Rule of the OECD Pillar 2 (GloBE) Proposal

dc.affiliation.area	UC3M. Área de Derecho Administrativo	es
dc.affiliation.dpto	UC3M. Departamento de Derecho Público del Estado	es
dc.contributor.author	Navarro Ibarrola, Aitor
dc.date.accessioned	2023-06-30T10:55:24Z
dc.date.available	2023-06-30T10:55:24Z
dc.date.issued	2021-10-20
dc.description.abstract	The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed atestablishing a floor to tax competition by achieving minimum taxation of the income obtained by in-scope multinational enterprises. If such a measure is implemented, developing countries would be severely deprived of the possibility to grant tax incentives to attract FDI and potentially foster economic growth. This contribution emphasizes the importance of the thorough review of their taxpolicy preferences that developing countries should undertake amidst the rapid adoption of GloBE, which theOECD is pushing to achieve. To illustrate this concern, anexamination of implementation issues shows that a deficient enactment of the income inclusion rule proposed inGloBE could paradoxically trigger the applicability of taxsparing clauses aimed at protecting the effectiveness of taxincentives, even when both sets of rules pursue opposing goals	en
dc.format.extent	14	es
dc.identifier.bibliographicCitation	Navarro, A. (2021). Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal. Nordic Tax Journal, 2021(1), pp. 6-19.	en
dc.identifier.doi	https://doi.org/10.2478/ntaxj-2021-0004
dc.identifier.issn	2246-1809
dc.identifier.publicationfirstpage	6	es
dc.identifier.publicationissue	1	es
dc.identifier.publicationlastpage	19	es
dc.identifier.publicationtitle	Nordic Tax Journal	en
dc.identifier.publicationvolume	2021	es
dc.identifier.uri	https://hdl.handle.net/10016/37704
dc.identifier.uxxi	AR/0000028522
dc.language.iso	eng	en
dc.publisher	Sciendo	en
dc.relation.publisherversion	https://sciendo.com/article/10.2478/ntaxj-2021-0004?tab=pdf-preview	es
dc.rights	© 2021 Aitor Navarro, published by Sciendo	en
dc.rights	Atribución-NoComercial-SinDerivadas 3.0 España	*
dc.rights.accessRights	open access	en
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/es/	*
dc.subject.eciencia	Derecho	es
dc.subject.other	Globe	en
dc.subject.other	Jurisdiction to tax	en
dc.subject.other	Tax sparing	en
dc.subject.other	Tax incentives	en
dc.subject.other	Pillar two	en
dc.subject.other	Tax treaties	en
dc.title	Jurisdiction not to Tax, Tax Sparing Clauses, and the Income Inclusion Rule of the OECD Pillar 2 (GloBE) Proposal	en
dc.type	research article	*
dc.type.hasVersion	VoR	*
dspace.entity.type	Publication