Pillar One, Pillar Two and BEFIT – The End of an Unexpected Journey?

Journal
Author
Scandone, F.S.; Scordo, L.; Marino, L.
Country
European Union; International
Published Date
Issue
International Transfer Pricing Journal 2024 (Volume 31), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article addresses the potential consequences of the simultaneous application to multinational enterprises of rules under Pillar One, Pillar Two and BEFIT, analysing possible actions that such enterprises can take to limit their impact on the effective tax rate and stressing the need for coordination to avoid disparities in their implementation.