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Pillar Two and Approaches to Redesigning Tax Incentives

Reference

Wenz, M., Kaiser, N., & Zotkaj, K. (2025). Pillar Two and Approaches to Redesigning Tax Incentives. New Zealand Journal of Taxation Law and Policy, 31(1), 27-49.

Publication Type

Article in Scientific Journal

Staff Members

Prof. Dr. Martin Wenz Dr. rer. oec. Kasem Zotkaj MSc StB Niklas Kaiser M.Sc.

Participating Institutions

Liechtenstein Business Law School Business Management Taxation and Tax Law

Research

Tax Incentives and the Global Minimum Tax
FFF-Funding Project
June 2023 until December 2023 (finished)
Many jurisdictions grant tax incentives providing tax relief to particular industries or activities in pursuit of a variety of goals. Soon, such domestic measures will coincide with the ... More