The Resource Four questions for UTPR skeptics

Four questions for UTPR skeptics

Label
Four questions for UTPR skeptics
Title
Four questions for UTPR skeptics
Creator
Subject
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
Publication

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