Abstract
Abstract
Considering the rapid aggravation of tax base erosion and profit shifting, the Organization for Economic Cooperation and Development (OECD) provided specific guidelines regarding the design of key elements of Pillar Two rules in 2021, which means a new competition pattern of international tax among countries may be forming. This paper analysis the above taxation rules, especially focus on Qualified Domestic Minimum Top-up tax rule and Substance-based Income Exclusion rule, and analysis the further path of domestic tax incentives in China.
Publisher
Research Square Platform LLC
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