Possible effects of a global minimum tax on classical tax structures

Abstract

The article deals with the possible effects of global minimum tax to the classic international tax structures. On the one hand an introduction to the mechanism of the OECD Pillar 2 and on the other hand an in-depth analysis of the mostly applied tax structure is given in the context of the possible effects of the global minimum tax to them. It is concluded that although the new rules will have a significant effect to the currently used international tax tools, it will not abolish international tax planning, in fact it may create new ways of international tax planning in the future.