Wehnert, Oliver
Pillar 2’s innovation problem how GLOBE threatens IP regimes / by Oliver Wehnert and Alexander Kunkel .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider how the pillar 2 blueprint could hurt intellectual property regimes, including regimes that comply with action 5, and they offer potential solutions to align minimum taxation and
substance-based IP regimes.
EMPRESAS MULTINACIONALES
PROPIEDAD INTELECTUAL
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Kunkel, Alexander
Tax Notes International 1048-3306v. 101, n. 1, January 4, 2021, p. 55-59
Pillar 2’s innovation problem how GLOBE threatens IP regimes / by Oliver Wehnert and Alexander Kunkel .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider how the pillar 2 blueprint could hurt intellectual property regimes, including regimes that comply with action 5, and they offer potential solutions to align minimum taxation and
substance-based IP regimes.
EMPRESAS MULTINACIONALES
PROPIEDAD INTELECTUAL
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Kunkel, Alexander
Tax Notes International 1048-3306v. 101, n. 1, January 4, 2021, p. 55-59