The GloBE Model Rules have introduced the Qualified Domestic Minimum Top-Up Tax (QDMTT) into the ruleset of the international compromise on an effective minimum tax (“Pillar 2”). A QDMTT is defined…
We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:
Tsilly Dagan, GLoBE: The Potential Costs of Cooperation
This article argues…
Our 14-page comments and recommendations of 14 tax professionals and academics from 11 countries raise additional issues and concerns, and propose additional recommendations to undertake a detailed…
