The Resource The global tax deal from A to Z

The global tax deal from A to Z

Label
The global tax deal from A to Z
Title
The global tax deal from A to Z
Creator
Subject
Language
eng
Summary
In this article, the author provides an A-to-Z glossary explaining the multilateral efforts to finalize and adopt the OECD's two-pillar approach to reforming the international tax framework
Citation source
In: Tax notes international. - Falls Church. - Vol. 104 (2021), no. 7 ; p. 779-783
http://library.link/vocab/creatorName
Loh, E.K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • arm's length principle
  • DST
  • effective tax rate
  • GloBE Proposal (OECD)
  • tax incentive
  • IIR (OECD)
  • Pillar 1 (OECD)
  • Pillar 2 (OECD)
  • SME
  • UTPR (OECD)
Label
The global tax deal from A to Z
Publication

Library Locations

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