Junge, Aaron
Coordinating Pillar 2 with the U.S. GILTI regime / by Aaron Junge and Ege Berber Villeneuve .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore various options available to policymakers to coordinate other jurisdictionsʹ potential rules under the OECDʹs proposed pillar 2 with the U.S. global intangible low-taxed income regime.
SEGUNDO PILAR (OCDE)
APLICACION
ESTADOS UNIDOS
Villeneuve, Berber
Tax Notes International 1048-3306v. 100, n. 1, October 5 2020, p. 45-70
Coordinating Pillar 2 with the U.S. GILTI regime / by Aaron Junge and Ege Berber Villeneuve .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore various options available to policymakers to coordinate other jurisdictionsʹ potential rules under the OECDʹs proposed pillar 2 with the U.S. global intangible low-taxed income regime.
SEGUNDO PILAR (OCDE)
APLICACION
ESTADOS UNIDOS
Villeneuve, Berber
Tax Notes International 1048-3306v. 100, n. 1, October 5 2020, p. 45-70