The Resource Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two

Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two

Label
Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two
Title
Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two
Creator
Subject
Language
eng
Summary
In this article, the author sets out his thoughts on the limitation of substance-based carve-out in the Income Inclusion Rule of the OECD's proposals under Pillar Two for the 75th anniversary issue of the Bulletin for International Taxation
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 75 (2021), no. 11/12 ; p. 543-548
http://library.link/vocab/creatorName
Schoueri, L.E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • IIR
  • substance requirements
  • Pillar 2 (OECD)
  • BEPS Project (OECD)
  • GloBE Proposal (OECD)
  • global minimum tax
  • value creation
Label
Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two
Instantiates
Publication
Label
Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two
Publication

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