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GloBE minimum tax: effects on investment and tax competition in low-tax countries
(Valtion taloudellinen tutkimuskeskus, 2023-12-19)
This paper builds a model to show that the substance-based income exclusion (SBIE) rule in the OECD's Pillar 2 provides multinational firms with an incentive to locate investment in low-tax countries. SBIE allows the ...