2025 Reports

Recasting BEPS’ Pillar 2 for green FDI in developing countries

Magwape, Mbakiso

This Perspective juxtaposes Pillar 2 minimum-tax rules and outcomes with the urgent need for increased climate investment in developing states. It rationalizes the role of incentives in climate-aligned investment, international-law principles such as the common-but-differentiated-responsibilities, and proposes modifications to Pillar 2 to facilitate investment and development objectives.