Pillar Two of the Inclusive Framework on BEPS (Global Minimum Taxation of the OECD – OCDE)

We are proud to announce that Christos A. Theophilou, Partner at STI Taxand, has contributed to the newly published book, Pillar Two of the Inclusive Framework on BEPS: A Problem-Solving Approach, edited by Professor Carlo Garbarino.

In Chapter 2: Individual GloBE Income or Loss, Christos explores the intricacies of this pivotal topic, offering valuable insights into the complexities of international taxation.

This book is essential for anyone looking to navigate the Global Anti-Base Erosion (GloBE) rules. It provides a comprehensive and practical perspective on the challenges and solutions within the BEPS framework, making it a key resource for businesses, advisors, and policymakers.

We extend our gratitude to Professor Carlo Garbarino, the editor of this book, for the invitation to contribute to this project. Special thanks to our esteemed colleagues Sebastiano Garufi Giuliani, Artemis Loucaidou, Pitambar Das, Amedeo Rizzo, Giovanni Rolle, Gergely Czoboly, Giulio Allevato, and Stefano Castagna for their insightful contributions.