Preventing international tax competition and the race to the bottom : a critique of the OECD pillar two model rules for taxing the digital economy

Oguttu, Annet Wanyana2023-03-132023-03-132022-11Oguttu, A.W. 2022, 'Preventing international tax competition and the race to the bottom : a critique of the OECD pillar two model rules for taxing the digital economy – a developing country perspective', Bulletin for International Taxation, vol. 76, no. 11, pp. 547-565.1819-5490 (print)2352-9202 (online)https://repository.up.ac.za/handle/2263/90086This article assesses the OECD Pillar Two Model Rules from a developing country perspective. The article will assist developing countries in deciding whether the Model Rules are suitable for their economies, and whether they should implement alternative provisions that are in line with the aims of the Model Rules.en© IBFDOrganisation for Economic Co-operation and Development (OECD)OECD pillar two model rulesDeveloping countryPreventing international tax competition and the race to the bottom : a critique of the OECD pillar two model rules for taxing the digital economy – a developing country perspectivePostprint Article