The Impact of Pillar Two on R&D Tax Incentives in Belgium’s Pharmaceutical Sector

Onana, Idris
(2025)

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Details

Supervisors
Lamensch, Marie ; De Boe, Grégory
Faculty
Louvain School of Management
Degree label
Master [120] en sciences de gestion, à finalité spécialisée
Abstract
enPillar 2 has introduced a minimum level of taxation of 15%. This could affect the effectiveness of R&D tax incentives implemented by various jurisdictions. This issue has the potential to arise in Belgium and impact its pharmaceutical cluster. This thesis aims to evaluate the impact of this reform and how Belgium is adapting to the new set of rules established by the OECD.