Oxford University Centre for Business Taxation
Tax Notes publishes article by Heydon Wardell-Burrus on qualified domestic minimum top-up tax (QDMTT)
Heydon Wardell-Burrus
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Heydon Wardell-Burrus, researcher at the Oxford Centre for Business Taxation, considers whether the qualified domestic minimum top-up tax in the OECD's pillar 2 model rules should be treated as creditable from a policy perspective.