Select Country-Level Revenue Estimates for Pillar Two
The Tax Foundation has published a summary of country-level revenue estimates for Pillar II. Seven countries have produced individual estimates of corporate tax revenue increases resulting from the international agreement. These estimates range from 2% in the Netherlands to 12% in France. The OECD previously estimated that the Pillar II rules will raise corporate tax revenue by 9% and the International Monetary Fund (IMF) estimated that it would be closer to 5.7%.