The Resource Pillar Two - Die subject to tax rule (STTR)

Pillar Two - Die subject to tax rule (STTR)

Label
Pillar Two - Die subject to tax rule (STTR)
Title
Pillar Two - Die subject to tax rule (STTR)
Creator
Subject
Language
eng
Summary
This article examines the subject to tax rule (STTR) as part of Pillar Two proposal
Citation source
In: Österreichische Steuerzeitung. - Wien. - Vol. 74 (2021), no. 1-2 ; p. 55-57
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • digital economy
  • Pillar 2 (OECD)
  • STTR (OECD)
  • IIR (OECD)
  • UTPR (OECD)
  • minimum tax
  • tax treaty
Label
Pillar Two - Die subject to tax rule (STTR)
Instantiates
Publication
Label
Pillar Two - Die subject to tax rule (STTR)
Publication

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