The Resource Global minimum tax : the road ahead
Global minimum tax : the road ahead
Resource Information
The item Global minimum tax : the road ahead 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 Global minimum tax : the road ahead 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 considers the European Union’s decision to implement the global anti-base-erosion rules and its implications for the EU member states as well as the United States and other non-EU countries
- Language
- eng
- Label
- Global minimum tax : the road ahead
- Title
- Global minimum tax : the road ahead
- Language
- eng
- Summary
- In this article, the author considers the European Union’s decision to implement the global anti-base-erosion rules and its implications for the EU member states as well as the United States and other non-EU countries
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 109 (2023), no. 1 ; p. 51-53
- http://library.link/vocab/creatorName
- VanderWolk, J.P
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- global minimum tax
- GloBE Proposal (OECD)
- top-up tax
- UTPR (OECD)
- tax treaty
- Label
- Global minimum tax : the road ahead
- Label
- Global minimum tax : the road ahead
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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/Global-minimum-tax--the-road-ahead/SkiQHnWbqXY/" 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/Global-minimum-tax--the-road-ahead/SkiQHnWbqXY/">Global minimum tax : the road ahead</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>
