The Resource Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln
Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln
Resource Information
The item Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln 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 Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln 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 addition to the explanations on the income inclusion rule and switch-over clause, the report on the design of Pillar Two ("Report on Pillar Two Blueprint") published in mid-October 2020 stands out in particular because it contains the first detailed description of how the undertaxed payments rule works. Even a first reading of the blueprint reveals the enormous complexity of this rule. With respect to the subject-to-tax clause, the blueprint also provides some new and interesting information. This article provides a brief overview of the details contained in these two provisions
- Language
- eng
- Label
- Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln
- Title
- Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln
- Language
- eng
- Summary
- In addition to the explanations on the income inclusion rule and switch-over clause, the report on the design of Pillar Two ("Report on Pillar Two Blueprint") published in mid-October 2020 stands out in particular because it contains the first detailed description of how the undertaxed payments rule works. Even a first reading of the blueprint reveals the enormous complexity of this rule. With respect to the subject-to-tax clause, the blueprint also provides some new and interesting information. This article provides a brief overview of the details contained in these two provisions
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 30 (2021), no. 6 ; p. 198-203
- http://library.link/vocab/creatorName
- Schwarz, M. (Magdalena)
- Geographic coverage
-
- Europe
- European Union
- Language note
- German
- http://library.link/vocab/subjectName
-
- Pillar 2 (OECD)
- UTPR (OECD)
- tax simplification
- subject to tax
- Label
- Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln
- Label
- Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln
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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/Report-on-Pillar-Two-Blueprint--neue-Details-zur/n55goDYrm90/" 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/Report-on-Pillar-Two-Blueprint--neue-Details-zur/n55goDYrm90/">Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln</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>
