As Pillar Two beds-in, the development of alternative - and compatible - tax incentive measures, is likely to grow among countries that previously competed for investment based on corporate tax rates.

77%

of finance leaders expect Pillar Two implementation to usher in alternative investment incentives in their country

77%

of finance leaders expect Pillar Two implementation to usher in alternative investment incentives in their country

77%

of finance leaders expect Pillar Two implementation to usher in alternative investment incentives in their country

77%

of finance leaders expect Pillar Two implementation to usher in alternative investment incentives in their country

Deloitte, 2024