The worldwide minimum taxation according to “Pillar 2”: Current developments and implementation

The worldwide minimum taxation according to “Pillar 2” plays a role not only in tax compliance, but especially and already in tax planning. It is not only for companies that currently fall within the scope of the regulation that it is imperative to follow developments. Indirectly, companies (and their investors) may also be affected by the reaction of individual states to Pillar 2, as was also shown, for example, by the recent announcement by the United Arab Emirates that it intends to introduce a corporate income tax from mid-2023.