The Resource Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
Resource Information
The item Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs 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 model rules : inequalities raised by the GloBE rules, the scope, and carve-outs 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 the context of the Pillar Two model rules, this editorial discusses the subject-to-tax rule (STTR) and developing countries, tax competition and the domestic-top-up tax (DMTT), covered multinational groups (MNEs) and the case for lowering the threshold, and substance-based carve-outs, developing countries and emerging economies
- Language
- eng
- Label
- Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
- Title
- Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
- Language
- eng
- Summary
- In the context of the Pillar Two model rules, this editorial discusses the subject-to-tax rule (STTR) and developing countries, tax competition and the domestic-top-up tax (DMTT), covered multinational groups (MNEs) and the case for lowering the threshold, and substance-based carve-outs, developing countries and emerging economies
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 4 ; p. 282-285
- http://library.link/vocab/creatorName
- Dourado, A.P
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- Pillar 2 (OECD)
- MNE
- global minimum tax
- STTR (OECD)
- IIR (OECD)
- developing countries
- top-up tax
- UTPR (OECD)
- Label
- Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
- Label
- Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
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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-model-rules--inequalities-raised-by/vltpxcqym6k/" 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-model-rules--inequalities-raised-by/vltpxcqym6k/">Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs</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>
