The Resource The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
Resource Information
The item The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax 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 ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax 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
- The author, in this article, examines, by way of examples, the implications in respect of the ordering of residence and source country taxes in relation to the OECD’s Pillar Two Global Minimum Tax proposal
- Language
- eng
- Label
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- Title
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- Language
- eng
- Summary
- The author, in this article, examines, by way of examples, the implications in respect of the ordering of residence and source country taxes in relation to the OECD’s Pillar Two Global Minimum Tax proposal
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 76 (2022), no. 5 ; p. 218-227
- http://library.link/vocab/creatorName
- Arnold, B.J
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- Pillar 2 (OECD)
- global minimum tax
- source principle of taxation
- residence principle of taxation
- IIR (OECD)
- top-up tax
- UTPR (OECD)
- effective tax rate
- QDMTT
- CFC
- Label
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- Label
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
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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-ordering-of-residence-and-source-country/6yPiCZ2CF1E/" 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-ordering-of-residence-and-source-country/6yPiCZ2CF1E/">The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax</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-ordering-of-residence-and-source-country/6yPiCZ2CF1E/" 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-ordering-of-residence-and-source-country/6yPiCZ2CF1E/">The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax</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>
