What additional multinational-enterprise revenue is actually attributable and collectable in the country concerned?
A country-assessed strategy: applicability, maximum capacity, usable share and time profile depend on actual country conditions.
country-assessed
Pillar Two / MNE tax
Consider additional revenue from coordinated multinational taxation only where allocation and collection can be documented.
allowed
allowed
When it can be counted
- A credible legal and administrative basis must exist to collect, save or transfer the resources concerned.
- Usable capacity must be estimated separately from a theoretical or planning ceiling.
- Administrative costs, distributional effects, incentives and avoidance risks must be considered before crediting resources to material-security financing.
What it does not prove
- A global estimate does not automatically become national revenue.
- Allocation rules, administration, information exchange and avoidance controls are required.
They are not resources already available or funding already secured.
These families remain instruments to parameterize with context-specific data and rules. No entry is treated as an available resource merely because it appears in the catalogue; global quantitative feasibility remains to be demonstrated.
Sources and further detail
External sources used to assess public finance, fiscal capacity and financing instruments are linked on the Sources page. World4Humans internal technical working materials are not publicly distributed.