The Resource Four questions for UTPR skeptics
Four questions for UTPR skeptics
Resource Information
The item Four questions for UTPR skeptics 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 Four questions for UTPR skeptics 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 author raises four questions in response to the perceived flaws of the proposed undertaxed profits rule (UTPR) of the OECD’s two-pillar approach
- Language
- eng
- Label
- Four questions for UTPR skeptics
- Title
- Four questions for UTPR skeptics
- Language
- eng
- Summary
- In this article, the author raises four questions in response to the perceived flaws of the proposed undertaxed profits rule (UTPR) of the OECD’s two-pillar approach
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 108 (2022), no. 6 ; p. 699-703
- http://library.link/vocab/creatorName
- Wardell-Burrus, H
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- UTPR (OECD)
- CFC
- GloBE Proposal (OECD)
- tax treaty
- Label
- Four questions for UTPR skeptics
- Label
- Four questions for UTPR skeptics
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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/Four-questions-for-UTPR-skeptics/bzntRoCgqVQ/" 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/Four-questions-for-UTPR-skeptics/bzntRoCgqVQ/">Four questions for UTPR skeptics</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/Four-questions-for-UTPR-skeptics/bzntRoCgqVQ/" 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/Four-questions-for-UTPR-skeptics/bzntRoCgqVQ/">Four questions for UTPR skeptics</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>