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Should CFC Regimes Give a Tax Credit for Qualified Domestic Minimum Topup Tax?

Tax Notes International, June 2022

Abstract

This article considers whether the qualified domestic minimum top-up tax in the OECD's pillar 2 model rules should be treated as creditable from a policy perspective.

Paper

Should CFC Regimes Give a Tax Credit for Qualified Domestic Minimum Topup Tax?

Blog

Deborah Schanz 25 July 2022, Reducing complexity and compliance costs: A Simplification Safe Harbour for the Global Minimum Tax

Author/s

Heydon Wardell-Burrus