The Resource Pillar Two from the perspective of the European Union
Pillar Two from the perspective of the European Union
Resource Information
The item Pillar Two from the perspective of the European Union 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 Pillar Two from the perspective of the European Union 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
- This article focuses on Pillar Two from the perspective of the EU, and how the EU will best achieve the objectives set out by Pillar Two to establish minimum taxation for multinational enterprises and a floor to tax competition
- Language
- eng
- Label
- Pillar Two from the perspective of the European Union
- Title
- Pillar Two from the perspective of the European Union
- Language
- eng
- Summary
- This article focuses on Pillar Two from the perspective of the EU, and how the EU will best achieve the objectives set out by Pillar Two to establish minimum taxation for multinational enterprises and a floor to tax competition
- Citation source
- In: British tax review. - London. - (2022), no. 5 ; p. 573-600
- http://library.link/vocab/creatorName
- Dourado, A.P
- Geographic coverage
-
- European Union
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- Pillar 1 (OECD)
- Pillar 2 (OECD)
- GloBE Proposal (OECD)
- tax reform
- digital economy
- EU Treaty
- BEPS Project (OECD)
- global minimum tax
- tax competition
- international taxation
- IIR (OECD)
- UTPR (OECD)
- top-up tax
- tax authorities
- MNE
- Label
- Pillar Two from the perspective of the European Union
- Label
- Pillar Two from the perspective of the European Union
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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/Pillar-Two-from-the-perspective-of-the-European/SGFVp54to5g/" 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/Pillar-Two-from-the-perspective-of-the-European/SGFVp54to5g/">Pillar Two from the perspective of the European Union</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/Pillar-Two-from-the-perspective-of-the-European/SGFVp54to5g/" 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/Pillar-Two-from-the-perspective-of-the-European/SGFVp54to5g/">Pillar Two from the perspective of the European Union</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>
