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
Resource Information
The item Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two 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 Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two 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 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
- Language
- eng
- 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
- 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
- Label
- Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two
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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/Some-considerations-on-the-limitation-of/hKCkcHn144o/" 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/Some-considerations-on-the-limitation-of/hKCkcHn144o/">Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two</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/Some-considerations-on-the-limitation-of/hKCkcHn144o/" 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/Some-considerations-on-the-limitation-of/hKCkcHn144o/">Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two</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>
