Where Credit Is Due: Treatment of Tax Credits Under Pillar 2

Posted on

Where Credit Is Due: Treatment of Tax Credits Under Pillar 2

  • By Peter R. Merril, Karl Russo, Aaron Junge, Damien Boudreau, and Florian Holle

Peter R. Merril, Karl Russo, Aaron Junge, Damien Boudreau, and Florian Holle discuss the implications of the OECD's pillar 2 model rules on tax credits, specifically focusing on how different types of credits are treated, their impact on multinational entities, and the potential revenue cost of converting various tax incentives to qualified refundable tax credits.

To read more go here Subscription Required

Member Companies

Back to top