Bellingwout, Jaap
Global enterprise taxation (GET) / J. W. Bellingwout .-- , 2020
Resumen.
In this article the author has set out an outline of a far-reaching proposal for taxing international and global enterprises. He proposes a tax applying only to a distinct category of enterprises, designated as 'Global Enterprises'. This tax would have to be imposed as part of an international or global agreement between countries that aims to achieve harmonization.
EMPRESAS MULTINACIONALES
BENEFICIOS
IMPUESTOS
TIPO MÍNIMO GLOBAL
ARMONIZACION FISCAL
Intertax 0165-2826v. 48, issue 3, March 2020, p. 317-325
Global enterprise taxation (GET) / J. W. Bellingwout .-- , 2020
Resumen.
In this article the author has set out an outline of a far-reaching proposal for taxing international and global enterprises. He proposes a tax applying only to a distinct category of enterprises, designated as 'Global Enterprises'. This tax would have to be imposed as part of an international or global agreement between countries that aims to achieve harmonization.
EMPRESAS MULTINACIONALES
BENEFICIOS
IMPUESTOS
TIPO MÍNIMO GLOBAL
ARMONIZACION FISCAL
Intertax 0165-2826v. 48, issue 3, March 2020, p. 317-325