The Resource The Pillar Two top-up taxes : interplay, characterization, and tax treaties
The Pillar Two top-up taxes : interplay, characterization, and tax treaties
Resource Information
The item The Pillar Two top-up taxes : interplay, characterization, and tax treaties 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 The Pillar Two top-up taxes : interplay, characterization, and tax treaties 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 editorial analyses the top-up tax and the four interlocking Pillar Two rules: an income inclusion (IIR) rule, an undertaxed payment rule (UTPR), a subject to tax rule (STTR) and domestic top-up tax (DMTT) in the relation to tax treaties. In addition, the author compares GloBE rules to CFC rules
- Language
- eng
- Label
- The Pillar Two top-up taxes : interplay, characterization, and tax treaties
- Title
- The Pillar Two top-up taxes : interplay, characterization, and tax treaties
- Language
- eng
- Summary
- This editorial analyses the top-up tax and the four interlocking Pillar Two rules: an income inclusion (IIR) rule, an undertaxed payment rule (UTPR), a subject to tax rule (STTR) and domestic top-up tax (DMTT) in the relation to tax treaties. In addition, the author compares GloBE rules to CFC rules
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 5 ; p. 388-395
- http://library.link/vocab/creatorName
- Dourado, A.P
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- Pillar 2 (OECD)
- MNE
- global minimum tax
- STTR (OECD)
- tax treaty
- IIR (OECD)
- top-up tax
- UTPR (OECD)
- GloBE Proposal (OECD)
- CFC
- Label
- The Pillar Two top-up taxes : interplay, characterization, and tax treaties
- Label
- The Pillar Two top-up taxes : interplay, characterization, and tax treaties
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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/The-Pillar-Two-top-up-taxes--interplay/tNgKVyu3IZg/" 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/The-Pillar-Two-top-up-taxes--interplay/tNgKVyu3IZg/">The Pillar Two top-up taxes : interplay, characterization, and tax treaties</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/The-Pillar-Two-top-up-taxes--interplay/tNgKVyu3IZg/" 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/The-Pillar-Two-top-up-taxes--interplay/tNgKVyu3IZg/">The Pillar Two top-up taxes : interplay, characterization, and tax treaties</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>
