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Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two

Ruth Wamuyu et al.

Transnational Corporations2023https://doi.org/10.18356/2076099x-30-1-2article
AJG 2
Weight
0.42

What the paper says

A number of regional trade agreements (RTAs) include investment protection provisions that may limit a country’s ability to change tax measures. This limitation could raise concerns for States as regards the recently agreed global minimum tax under the Global Anti-Base Erosion (GloBE) Rules, as its implementation could amount to a breach of investment obligations. Therefore, this paper analyses how the GloBE Rules and their impact on investment incentives interact with investment provisions in RTAs, also considering the impact of the minimum tax on regional integration efforts and the potential for a regional approach to its implementation.

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https://doi.org/https://doi.org/10.18356/2076099x-30-1-2

Or copy a formatted citation

@article{ruth2023,
  title        = {{Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two}},
  author       = {Ruth Wamuyu et al.},
  journal      = {Transnational Corporations},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.18356/2076099x-30-1-2},
}

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Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two

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Evidence weight

0.42

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.19 × 0.4 = 0.08
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.