La aplicación de la Directiva GloBE a las Instituciones de Inversión Colectiva y a otras entidades de inversión

Abstract

The recent GloBE Directive establishes a global minimum taxation level of 15% for large multinational groups. This directive echoes the so-called «Pillar Two» initiative promoted by the OECD in the framework of the BEPS 2.0 project. The regulation of this new global minimum tax has incorporated special rules to preserve the tax neutrality of collective investment institutions and to prevent their misuse to avoid the global minimum tax. The high technical complexity of such rules makes necessary an in-depth study in order to foresee the tax consequences derived from the transposition and application of the directive to collective investment institutions.