Recasting BEPS' Pillar 2 for green FDI in developing countries

Mbakiso Magwape

No 417, Columbia FDI Perspectives from Columbia University, Columbia Center on Sustainable Investment (CCSI)

Abstract: This Perspective juxtaposes Pillar 2 minimum-tax rules and outcomes with the urgent need for increased climate investment in developing states. It rationalizes the role of incentives in climate-aligned investment, international-law principles such as the common-but-differentiated-responsibilities, and proposes modifications to Pillar 2 to facilitate investment and development objectives.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:colfdi:324902

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