The Resource The pillar 2 undertaxed payments rule departs from international consensus and tax treaties
The pillar 2 undertaxed payments rule departs from international consensus and tax treaties
Resource Information
The item The pillar 2 undertaxed payments rule departs from international consensus 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 2 undertaxed payments rule departs from international consensus 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
- In this article, the author argues that the OECD’s model undertaxed payments rule is in effect an undertaxed profits rule and thus departs from the global consensus reached in October 2021 and is incompatible with existing tax treaties
- Language
- eng
- Label
- The pillar 2 undertaxed payments rule departs from international consensus and tax treaties
- Title
- The pillar 2 undertaxed payments rule departs from international consensus and tax treaties
- Language
- eng
- Summary
- In this article, the author argues that the OECD’s model undertaxed payments rule is in effect an undertaxed profits rule and thus departs from the global consensus reached in October 2021 and is incompatible with existing tax treaties
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 105 (2022), no. 12 ; p. 1401-1409
- http://library.link/vocab/creatorName
- Li, J. (Jinyan)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- Pillar 2 (OECD)
- tax treaty
- UTPR (OECD)
- effective tax rate
- treaty override
- Label
- The pillar 2 undertaxed payments rule departs from international consensus and tax treaties
- Label
- The pillar 2 undertaxed payments rule departs from international consensus 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-2-undertaxed-payments-rule-departs/ASK31oLlGRQ/" 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-2-undertaxed-payments-rule-departs/ASK31oLlGRQ/">The pillar 2 undertaxed payments rule departs from international consensus 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-2-undertaxed-payments-rule-departs/ASK31oLlGRQ/" 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-2-undertaxed-payments-rule-departs/ASK31oLlGRQ/">The pillar 2 undertaxed payments rule departs from international consensus 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>
