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

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
Creator
Subject
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. - M√ľnchen. - 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
Instantiates
Publication
Label
Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln
Publication

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