The introduction of the global minimum tax is an important step in the modernisation of international tax law. However, it also has an impact on existing tax incentives, including tax incentives for research and development. These are used by various countries to encourage domestic investment. However, some actors also use them specifically to reduce the tax burden. Sandra Wolf analyses how the different types of tax incentives affect the calculation of the global minimum tax, whether the purpose of the incentive is thwarted, and to what extent this creates opportunities and challenges for practitioners.
