Understanding the Pillar Two Global Minimum Tax: Key Insights from Leading Experts

The newly introduced Pillar Two global minimum tax marks a significant shift in international taxation for multinational companies. Bringing together a distinguished group of tax law experts, 'The Pillar Two Global Minimum Tax' dissects the GloBE model rules and examines their legal, economic, and policy impacts on global taxation. The book not only discusses the political context and objectives behind this new tax regime but also offers a detailed analysis of its technical intricacies, including the effective tax rate, the 'top-up tax,' and interactions with national laws and EU regulations. This authoritative text is a must-read for legal professionals, fiscal policymakers, and business leaders navigating the evolving tax landscape.