The Resource Hitching Biden's corporate tax proposals to the global tax bandwagon

Hitching Biden's corporate tax proposals to the global tax bandwagon

Label
Hitching Biden's corporate tax proposals to the global tax bandwagon
Title
Hitching Biden's corporate tax proposals to the global tax bandwagon
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors explore whether an OECD-led multinational agreement could mitigate the anti-competitive effect of the Biden administration's corporate and international tax proposals, what hurdles must be overcome to achieve that outcome, and the potential ramifications if those proposals are implemented absent an international agreement
Citation source
In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 12 ; p. 1605-1613
http://library.link/vocab/creatorName
  • Wilcox, G.B
  • Payne, W
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • globalization
  • tax reform
  • multilateral tax treaty
  • GILTI
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • diverted profits tax
  • DST
  • tax treaty
Label
Hitching Biden's corporate tax proposals to the global tax bandwagon
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/T/TNI/vol.102/12_1605-1613.pdf
Publication
Note
20210713

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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