The Resource The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?

The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?

Label
The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?
Title
The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?
Creator
Subject
Language
eng
Summary
The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 76 (2022), no. 1 ; p. 44-52
http://library.link/vocab/creatorName
  • Das, P
  • Rizzo, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • global minimum tax
  • Pillar 2 (OECD)
  • GloBE Proposal (OECD)
  • worldwide income
  • territoriality
  • tax base
  • IFRS
  • Pillar 1 (OECD)
  • tax treaty
Label
The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?
Instantiates
Publication
Label
The OECD global minimum tax proposal under Pillar Two : will it achieve the desired policy objective?
Publication

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