Tax Incentives and the Foreign Tax Credit in a Pillar 2 World.

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    • Subject Terms:
      ORGANISATION for Economic Co-operation & Development
    • Abstract:
      The article analyzes the impact of Pillar two of the OECD's (Organisation for Economic Co-operation and Development) global tax framework on tax incentives, focusing on challenges and strategies concerning Foreign Tax Credits (FTCs), Qualified Refundable Tax Credits (QRTCs), and Tax-Linked Subsidies. It explores how traditional incentives are affected by new rules like the Income Inclusion Rule (IIR) and Undertaxed Payment Rule (UTPR).