Reducing the Tax Burden? Opportunity to Craft a Balanced Approach under Pillar Two

作     者：Edwin Visser Blazej Kuzniacki Pedro Schoueri 

作者机构：Dept.Global Tax Policy PwC Netherlands 

出 版 物：《Belt and Road Initiative Tax Journal》 (“一带一路”税收(英文))

年 卷 期：2024年第01期

页      面：70-80页

学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 

摘      要：The global minimum tax impacts the effectiveness of tax *** countries view tax burden reduction as a necessary lever to promote foreign direct investment(FDI) and economic *** this article,the authors provide a broader *** proposed holistic approach may offer insights to lowincome and emerging countries in facing current challenges in the sphere of taxation and economic growth.