The Resource The Global Anti-Base Erosion Proposal (GloBE) in Pillar II

The Global Anti-Base Erosion Proposal (GloBE) in Pillar II

Label
The Global Anti-Base Erosion Proposal (GloBE) in Pillar II
Title
The Global Anti-Base Erosion Proposal (GloBE) in Pillar II
Creator
Subject
Language
eng
Summary
This editorial discusses the measures proposed by the Global Anti-Base Erosion Proposal (GloBE) in the OECD Public Consultation Document, which is offered as an answer to the "Tax Challenges Arising from the Digitalization of the Economy". It is a result of the Programme of Work on Pillar Two, and it proposes the development of a coordinated set of rules to address profit shifting within company groups to jurisdictions where they are subject to no or very low taxation
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 2 ; p. 152-156
http://library.link/vocab/creatorName
Dourado, A.P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
Label
The Global Anti-Base Erosion Proposal (GloBE) in Pillar II
Instantiates
Publication
Label
The Global Anti-Base Erosion Proposal (GloBE) in Pillar II
Publication

Library Locations

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