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Domestic Qualified Minimum Taxes

In: Pillar Two of the Inclusive Framework on BEPS

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  • Gergely Czoboly

Abstract

This chapter looks at the Qualified Domestic Minimum Top-up Tax (QDMTT), which is likely to serve as a primary measure to collect Top-up Taxes within the Pillar Two framework. It begins by looking at the function and connection of QDMTT with the Income Inclusion Rule (IIR) and Undertaxed Payments Rule (UTPR). It further examines the main features of domestic Qualified Minimum taxes.

Suggested Citation

  • Gergely Czoboly, 2024. "Domestic Qualified Minimum Taxes," Chapters, in: Carlo Garbarino (ed.), Pillar Two of the Inclusive Framework on BEPS, chapter 6, pages 228-286, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22338_6
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    File URL: https://www.elgaronline.com/doi/10.4337/9781035312382.00015
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    Law - Academic; Law - Professional;

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