The Resource Failing to further the OECD agreement would be a lose-lose-lose
Failing to further the OECD agreement would be a lose-lose-lose
Resource Information
The item Failing to further the OECD agreement would be a lose-lose-lose represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Failing to further the OECD agreement would be a lose-lose-lose represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors argue that Congress should advance international tax reforms in the Build Back Better Act, and those more recently proposed by President Biden in the 2023 green book, to discourage continued profit shifting, base erosion, and offshoring by multinationals
- Language
- eng
- Label
- Failing to further the OECD agreement would be a lose-lose-lose
- Title
- Failing to further the OECD agreement would be a lose-lose-lose
- Language
- eng
- Summary
- In this article, the authors argue that Congress should advance international tax reforms in the Build Back Better Act, and those more recently proposed by President Biden in the 2023 green book, to discourage continued profit shifting, base erosion, and offshoring by multinationals
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 106 (2022), no. 8 ; p. 1039-1043
- http://library.link/vocab/creatorName
-
- Gurule, R
- O'Neil, S. (Santiago)
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- tax reform
- profit shifting
- base erosion
- offshore activity
- MNE
- global minimum tax
- top-up tax
- IIR (OECD)
- UTPR (OECD)
- effective tax rate
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- Label
- Failing to further the OECD agreement would be a lose-lose-lose
- Label
- Failing to further the OECD agreement would be a lose-lose-lose
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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/portal/Failing-to-further-the-OECD-agreement-would-be-a/DEGNYrnJVF8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Failing-to-further-the-OECD-agreement-would-be-a/DEGNYrnJVF8/">Failing to further the OECD agreement would be a lose-lose-lose</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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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/portal/Failing-to-further-the-OECD-agreement-would-be-a/DEGNYrnJVF8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Failing-to-further-the-OECD-agreement-would-be-a/DEGNYrnJVF8/">Failing to further the OECD agreement would be a lose-lose-lose</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
