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
Resource Information
The item Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel 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 Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel 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 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
- Language
- eng
- 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
- 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. - München. - 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
- Label
- Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel
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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/Report-on-Pillar-Two-Blueprint--endlich-mehr/G2qpP2GIvnE/" 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/Report-on-Pillar-Two-Blueprint--endlich-mehr/G2qpP2GIvnE/">Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel</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/Report-on-Pillar-Two-Blueprint--endlich-mehr/G2qpP2GIvnE/" 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/Report-on-Pillar-Two-Blueprint--endlich-mehr/G2qpP2GIvnE/">Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel</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>
