The Resource Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs

Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs

Label
Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
Title
Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
Creator
Subject
Language
eng
Summary
In the context of the Pillar Two model rules, this editorial discusses the subject-to-tax rule (STTR) and developing countries, tax competition and the domestic-top-up tax (DMTT), covered multinational groups (MNEs) and the case for lowering the threshold, and substance-based carve-outs, developing countries and emerging economies
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 4 ; p. 282-285
http://library.link/vocab/creatorName
Dourado, A.P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Pillar 2 (OECD)
  • MNE
  • global minimum tax
  • subject to tax
  • IIR
  • developing countries
  • top-up tax
  • UTPR
Label
Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
Instantiates
Publication
Label
Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
Publication

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