The Resource Reshaping the Pillar 2 carveouts

Reshaping the Pillar 2 carveouts

Label
Reshaping the Pillar 2 carveouts
Title
Reshaping the Pillar 2 carveouts
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the author analyses the proposed carveouts in the OECD's pillar 2 blueprint and presents an alternative intended to ensure simplicity and promote a level playing field while recognizing that taxes are only one of many factors multinationals consider when deciding where to establish residence
Citation source
In: Tax notes international. - Falls Church. - Vol. 101 (2021), no. 1 ; p. 49-54
http://library.link/vocab/creatorName
Cipollini, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
  • MNE
  • residence

Library Locations

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