The anticipated impact of the global minimum tax on tax competition for developing countries
| dc.contributor.author | Oguttu, Annet Wanyana | |
| dc.contributor.email | annet.oguttu@up.ac.za | |
| dc.date.accessioned | 2026-03-03T09:37:37Z | |
| dc.date.available | 2026-03-03T09:37:37Z | |
| dc.date.issued | 2025-09 | |
| dc.description.abstract | This article analyses the effectiveness of the OECD Pillar Two GloBE Rules in curtailing tax competition. It explains how tax incentives fuel harmful tax competition and the race to the bottom. It explores the constraints of using tax incentives as a tax competition tool under the GloBE Rules and provides recommendations to protect countries’ tax bases. | |
| dc.description.department | Taxation | |
| dc.description.librarian | hj2026 | |
| dc.description.sdg | SDG-01: No poverty | |
| dc.description.uri | https://www.ibfd.org/journal-articles-opinion-pieces/bulletin-international-taxation-bit | |
| dc.identifier.citation | Oguttu, A.W. The anticipated impact of the global minimum tax on tax competition for developing countries', Bulletin for International Taxation, vol. 79, no. 11, pp. 416-433, doi : 10.59403/3v0n6s4. | |
| dc.identifier.issn | 1819-5490 (print) | |
| dc.identifier.issn | 2352-9202 (online) | |
| dc.identifier.other | 10.59403/3v0n6s4 | |
| dc.identifier.uri | http://hdl.handle.net/2263/108723 | |
| dc.language.iso | en | |
| dc.publisher | International Bureau of Fiscal Documentation | |
| dc.rights | © IBFD. All rights reserved. | |
| dc.subject | Tax competition | |
| dc.subject | OECD Pillar Two GloBE Rules | |
| dc.subject | Tax incentives | |
| dc.subject | Corporate taxation | |
| dc.subject | Incentives | |
| dc.subject | Rates | |
| dc.title | The anticipated impact of the global minimum tax on tax competition for developing countries | |
| dc.type | Postprint Article |