Stecker, Howard
The GLOBE regime should better accommodate the insurance industry / by J. Howard Stecker and Michael Beaty .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine the potential challenges of the OECD's pillar 2 approach for insurance companies, including how double taxation may be incurred if the proposal fails to take deferred tax accounting into consideration.
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
SEGUROS
SOCIEDADES DE SEGUROS
Beaty, Michael
Tax Notes International 1048-3306v. 101, n. 11, March 15 2021, p. 1403-1408
The GLOBE regime should better accommodate the insurance industry / by J. Howard Stecker and Michael Beaty .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine the potential challenges of the OECD's pillar 2 approach for insurance companies, including how double taxation may be incurred if the proposal fails to take deferred tax accounting into consideration.
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
SEGUROS
SOCIEDADES DE SEGUROS
Beaty, Michael
Tax Notes International 1048-3306v. 101, n. 11, March 15 2021, p. 1403-1408