The Resource Is an METR compatible with EU/EEA free movement guarantees?
Is an METR compatible with EU/EEA free movement guarantees?
Resource Information
The item Is an METR compatible with EU/EEA free movement guarantees? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Is an METR compatible with EU/EEA free movement guarantees? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author assesses a recent proposal for an international minimum effective tax rate (METR) for multinationals to provide a less complex and more equitable global anti-base-erosion tax from an EU law perspective
- Language
- eng
- Label
- Is an METR compatible with EU/EEA free movement guarantees?
- Title
- Is an METR compatible with EU/EEA free movement guarantees?
- Language
- eng
- Summary
- In this article, the author assesses a recent proposal for an international minimum effective tax rate (METR) for multinationals to provide a less complex and more equitable global anti-base-erosion tax from an EU law perspective
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 2 ; p. 219-230
- http://library.link/vocab/creatorName
- Englisch, J
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- effective tax rate
- global minimum tax
- tax rate
- MNE
- GloBE Proposal (OECD)
- ECJ case law
- fundamental freedoms
- justification
- collection of tax
- switchover clause
- IIR
- UTPR
- Label
- Is an METR compatible with EU/EEA free movement guarantees?
- Label
- Is an METR compatible with EU/EEA free movement guarantees?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Is-an-METR-compatible-with-EUEEA-free-movement/dwCv5dzVFew/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Is-an-METR-compatible-with-EUEEA-free-movement/dwCv5dzVFew/">Is an METR compatible with EU/EEA free movement guarantees?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Is-an-METR-compatible-with-EUEEA-free-movement/dwCv5dzVFew/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Is-an-METR-compatible-with-EUEEA-free-movement/dwCv5dzVFew/">Is an METR compatible with EU/EEA free movement guarantees?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
