Domestic Qualified Minimum Taxes

Gergely Czoboly

Chapter 6 in Pillar Two of the Inclusive Framework on BEPS, 2024, pp 228-286 from Edward Elgar Publishing

Abstract: This chapter looks at the Qualified Domestic Minimum Top-up Tax (QDMTT), which is likely to serve as a primary measure to collect Top-up Taxes within the Pillar Two framework. It begins by looking at the function and connection of QDMTT with the Income Inclusion Rule (IIR) and Undertaxed Payments Rule (UTPR). It further examines the main features of domestic Qualified Minimum taxes.

Keywords: Law - Academic; Law - Professional (search for similar items in EconPapers)
Date: 2024
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