Tax Notes publishes article by Heydon Wardell-Burrus on qualified domestic minimum top-up tax (QDMTT)
13 July 2022
Heydon Wardell-Burrus
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.
