Schoueri, Luís Eduardo
Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two electrónico / Luís Eduardo Schoueri .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author sets out his thoughts on the limitation of substance-based carve-out in the Income Inclusion Rule of the OECD's proposals under Pillar Two for the 75th anniversary issue of the Bulletin for International Taxation.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
CREACIÓN DE VALOR
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 543-548
Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two electrónico / Luís Eduardo Schoueri .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article, the author sets out his thoughts on the limitation of substance-based carve-out in the Income Inclusion Rule of the OECD's proposals under Pillar Two for the 75th anniversary issue of the Bulletin for International Taxation.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
CREACIÓN DE VALOR
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 543-548