The Treatment of Tax Incentives under Pillar Two

The WU Global Tax Policy Center at the Institute of Austrian and International Tax Law has written a paper on the treatment of tax incentives under Pillar Two. The paper was developed to inform the UNCTAD World Investment Report (WIR) 2022 - International tax reforms and sustainable investment, which analysed the impact of Pillar Two tax on foreign direct investment (FDI).

Click here to view and download the paper.