The case for domestic minimum taxes on multinationals
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The work The case for domestic minimum taxes on multinationals represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The case for domestic minimum taxes on multinationals
Resource Information
The work The case for domestic minimum taxes on multinationals represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The case for domestic minimum taxes on multinationals
- Language
- eng
- Summary
- In this article, the author examines the implications of a new rule in the pillar 2 model rules regarding qualified domestic minimum top-up tax. He argues that many countries would benefit from adopting domestic minimum taxes, which would take priority over the global minimum tax under the OECD’s global anti-base-erosion regime
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 105 (2022), no. 6 ; p. 667-674
- Geographic coverage
-
- International
- European Union
- Language note
- English
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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/resource/SvlrEp7SVvg/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/SvlrEp7SVvg/">The case for domestic minimum taxes on multinationals</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>
