The Resource Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel

Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel

Label
Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel
Title
Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel
Creator
Subject
Language
eng
Summary
In mid-October 2020, the OECD published a detailed report on the design of Pillar Two ("Report on Pillar Two Blueprint"). This article first gives an overview of the development of Pillar Two and then of the content of the published Blueprint with regard to the Income Inclusion Rule and the Switch-over rule
Citation source
In: Internationales Steuerrecht. - M√ľnchen. - Vol. 30 (2021), no. 5 ; p. 158-165
http://library.link/vocab/creatorName
Schwarz, M. (Magdalena)
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • Pillar 2 (OECD)
  • switchover clause
  • IIR
Label
Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel
Instantiates
Publication
Label
Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel
Publication

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