Global minimum taxation? An analysis of the anti-base erosion initiative
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The instance Global minimum taxation? An analysis of the anti-base erosion initiative represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
The Resource
Global minimum taxation? An analysis of the anti-base erosion initiative
Resource Information
The instance Global minimum taxation? An analysis of the anti-base erosion initiative represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Label
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Contents
-
- Chapter 1: Introducing Pillar two : towards a global minimum effective tax rate
- De Lillo, F.
- ; p. 3-29
- Chapter 2: The GloBE tax base : road to the jurisdictional effective tax rate
- Calderón Manrique, D.
- ; p. 31-54
- Chapter 3: The income inclusion rule
- Agianni, V.
- Offermanns, R.H.M.J.
- Schellekens, M.
- ; p. 55-97
- Chapter 4: The switch-over rule
- Gerzova, L.
- Rodriguez, B. (Benjamin)
- ; p. 99-131
- Chapter 5: The undertaxed payments rule
- Morales, T.
- Popa, O.
- ; p. 133-165
- Chapter 6: The subject-to-tax rule
- Alvarado, M.
- Offermanns, R.H.M.J.
- ; p. 167-189
- Chapter 7: Coordination and rule order
- Gallo, G.
- Perdelwitz, A.
- ; p. 199-231
- Chapter 8: Interaction of Pillar two with tax treaties
- Andrade RodrÃguez, B.
- Nouel, L.
- ; p. 235-262
- Chapter 9: Pillar two and transfer pricing
- Hagelin, J.
- Duvauchelle, J-E.
- ; p. 263-282
- Chapter 10: Pillar two and EU law
- Nogueira, J.F. Pinto
- Turina, A.
- ; p. 283-313
- Chapter 11: Pillar two from the US perspective
- Rienstra, J.G.
- ; p. 315-355
- Chapter 12: The Pillar two initiative and developing countries
- Marsit, S.
- ; p. 357-393
- Chapter 13: The implementation of Pillar two
- De Lillo, F.
- ; p. 395-414
- Chapter 14: The way ahead : policy consistency and sustainability of the GloBE Proposal
- Pistone, P.
- Turina, A.
- ; p. 415-436
- Extent
- xxviii, 468 p.
- Isbn
- 9789087226763
- Isbn Type
- (eBook, ePub)
- Record ID
- u121695
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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/tAMtvVSCsp0/" typeof="Book http://bibfra.me/vocab/lite/Instance"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/tAMtvVSCsp0/">Global minimum taxation? An analysis of the anti-base erosion initiative</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>
