The Resource Undertaxed profits and the use-it-or-lose-it principle
Undertaxed profits and the use-it-or-lose-it principle
Resource Information
The item Undertaxed profits and the use-it-or-lose-it principle 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 Undertaxed profits and the use-it-or-lose-it principle 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 authors defend pillar 2’s undertaxed profits rule (UTPR), arguing that it is supported by fundamental principles of international tax law and economic logic
- Language
- eng
- Label
- Undertaxed profits and the use-it-or-lose-it principle
- Title
- Undertaxed profits and the use-it-or-lose-it principle
- Language
- eng
- Summary
- In this article, the authors defend pillar 2’s undertaxed profits rule (UTPR), arguing that it is supported by fundamental principles of international tax law and economic logic
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 108 (2022), no. 6 ; p. 705-710
- http://library.link/vocab/creatorName
-
- Christians, A
- Magalhães, T. Diniz
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- UTPR (OECD)
- GloBE Proposal (OECD)
- MNE
- CFC
- nexus
- IIR (OECD)
- top-up tax
- international taxation
- Label
- Undertaxed profits and the use-it-or-lose-it principle
- Label
- Undertaxed profits and the use-it-or-lose-it principle
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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/Undertaxed-profits-and-the-use-it-or-lose-it/soB5JZgaBRI/" 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/Undertaxed-profits-and-the-use-it-or-lose-it/soB5JZgaBRI/">Undertaxed profits and the use-it-or-lose-it principle</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/Undertaxed-profits-and-the-use-it-or-lose-it/soB5JZgaBRI/" 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/Undertaxed-profits-and-the-use-it-or-lose-it/soB5JZgaBRI/">Undertaxed profits and the use-it-or-lose-it principle</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>
