Cipollini, Claudio
Reshaping the Pillar 2 carveouts / by Claudio Cipollini .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author analyzes the proposed carveouts in the OECD’s pillar 2 blueprint and presents an
alternative intended to ensure simplicity and promote a level playing field while recognizing that taxes are only one of many factors multinationals consider when deciding where to establish residence.
EMPRESAS MULTINACIONALES
ACTIVOS INVISIBLES
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306v. 101, n. 1, January 4, 2021, p. 49-53
Reshaping the Pillar 2 carveouts / by Claudio Cipollini .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author analyzes the proposed carveouts in the OECD’s pillar 2 blueprint and presents an
alternative intended to ensure simplicity and promote a level playing field while recognizing that taxes are only one of many factors multinationals consider when deciding where to establish residence.
EMPRESAS MULTINACIONALES
ACTIVOS INVISIBLES
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306v. 101, n. 1, January 4, 2021, p. 49-53