IIR
Resource Information
The concept IIR represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
IIR
Resource Information
The concept IIR represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- IIR
23 Items that share the Concept IIR
Context
Context of IIRSubject of
No resources found
No enriched resources found
- A general income inclusion rule as a tool for improving the international tax regime : challenges arising from EU primary law
- Administrative capability analysis of OECD proposals from the perspective of developing countries
- Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
- De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht
- Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
- Failing to further the OECD agreement would be a lose-lose-lose
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Income Inclusion Rule im Vergleich zur Hinzurechnungsbesteuerung - Funktionsweise, Zweck und Auswirkungen = Income inclusion rule vs CFC rule - functionality, purpose and impact
- Is an METR compatible with EU/EEA free movement guarantees?
- Pillar 2, the role of CFC rules, and GILTI as a qualified income inclusion rule
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- Pillar Two - Die subject to tax rule (STTR)
- Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
- Proposal for a Directive on ensuring a global minimum level of taxation for multinational groups in the European Union : first steps in pillar two implementation in the European Union
- Report on Pillar Two Blueprint : endlich mehr Klarheit zur Income Inclusion Rule und zur Switch-Over-Klausel
- Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two
- Säule 2 des Arbeitsprogramms des Inclusive Framework on BEPS der OECD - kritische Anmerkungen zum GloBE-Proposal
- The 2020 Pillar Two Blueprint : what can the GloBE income inclusion rule do that CFC legislation can't do?
- The Pillar Two top-up taxes : interplay, characterization, and tax treaties
- The global tax deal from A to Z
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- Transformación digital y justicia tributaria
- Zijn de OESO/G20 Pijler 2 GloBE-regels in overeenstemming met de Europese fundamentele vrijheden?
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/mkuH8-crht4/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/mkuH8-crht4/">IIR</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept IIR
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/mkuH8-crht4/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/mkuH8-crht4/">IIR</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>
