D3

Pillar Two and the Accounting Standards

19. Jänner 2023

Prof. Eva Eberhartinger & Georg Winkler, intertax 2023 (134)

Global minimum taxation under Pillar Two establishes a link to financial statements, in particular with regard to the revenue threshold, to the
calculation of the effective tax rate (ETR), and to carve-outs. This article discusses in detail these links and possible incentives, adverse effects and
opportunities for improvement.

Access via https://kluwerlawonline.com/journalarticle/Intertax/51.2/TAXI2023010