UTPR (OECD)
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The concept UTPR (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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UTPR (OECD)
Resource Information
The concept UTPR (OECD) represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- UTPR (OECD)
44 Items that share the Concept UTPR (OECD)
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- A roadmap for a tax on base-eroding payments
- A wrench in GLOBE's diabolical machinery
- Can the switch-over rule and the role of permanent establishments be considered the neglected stepchildren of the GloBE proposal?
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries – what has changed since the 2020 blueprints?
- Customary international law and tax - the fog of law
- De Global Anti-Base Erosion Proposal ('GLoBE') : Pijler 2 van de OESO doet fundamentele twijfels rijzen over de verenigbaarheid met het EU-recht
- Die Eckwerte der globalen Steuerreform
- Die OECD Model Rules für ein globales Mindestbesteuerungsregime = The OECD Model rules for global minimum taxation
- Failing to further the OECD agreement would be a lose-lose-lose
- Four questions for UTPR skeptics
- Give us the law : responses and challenges to UTPR resisters
- GloBE rules made easy
- Global minimum tax : the road ahead
- Global minimum taxation? An analysis of the anti-base erosion initiative
- Global minimum taxes : a roadmap to the future of the new international system
- Is an METR compatible with EU/EEA free movement guarantees?
- Mexico introduces 'undertaxed payment rule' based on OECD's Pillar 2
- Mexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F
- Minimum taxation in the United States in the context of GloBE
- Pillar 2: an analysis of the IIR and UTPR from an international customary law, tax treaty law and European Union law perspective
- Pillar Two - Die Global Anti-Base Erosion (GloBE)- Regeln als Konzept einer Mindestbesteuerung internationaler Konzerne
- Pillar Two - Die subject to tax rule (STTR)
- Pillar Two from the perspective of the European Union
- Pillar Two model rules : inequalities raised by the GloBE rules, the scope, and carve-outs
- Pillar two : what actions should banks be taking now?
- Pillars One and Two : global tax reform
- Proposal for a Directive on ensuring a global minimum level of taxation for multinational groups in the European Union : first steps in pillar two implementation in the European Union
- Report on Pillar Two Blueprint : neue Details zur Undertaxed Payments Rule und zur Subject-to-tax-Klauseln
- Säule 2 des Arbeitsprogramms des Inclusive Framework on BEPS der OECD - kritische Anmerkungen zum GloBE-Proposal
- The OECD Work Program : Tax Challenges of the Digitalization of the Economy (Part 4)
- The Pillar Two top-up taxes : interplay, characterization, and tax treaties
- The UTPR and the treaties
- The consistency of pillar 2 UTPR with U.S. bilateral tax treaties
- The constitutional case against the UTPR in Brazil
- The global tax deal from A to Z
- The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax
- The pillar 2 undertaxed payments rule departs from international consensus and tax treaties
- Transformación digital y justicia tributaria
- UTPR : unprecedented (and unprincipled?) tax policy response
- Uncertainties hold back achievement of OECD Pillar II goals
- Undertaxed profits and the use-it-or-lose-it principle
- Vooruitgang mondiale oplossing voor belasten digitale economie
- Wereldwijde minimumbelasting en de impact op de Caribische jurisdicties
- Zijn de OESO/G20 Pijler 2 GloBE-regels in overeenstemming met de Europese fundamentele vrijheden?
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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/resource/JTU4-nPHCo4/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/JTU4-nPHCo4/">UTPR (OECD)</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/resource/JTU4-nPHCo4/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/JTU4-nPHCo4/">UTPR (OECD)</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>
