Nikolakakis, Angelo
Aligning the location of taxation with the location of value creation are we there yet!?! electrónico / Angelo Nikolakakis .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this 75th anniversary issue of the Bulletin for International Taxation, the author examines critically the implications of the initiatives - the OECD/G20 Base Erosion and Profit Shifting Project and the (resulting) Pillars One and Two - that have been suggested as ways of reforming the international tax regime. The analysis is focussed in particular on the implications of these initiatives with regard to the goal of aligning the location of taxation with the location of value creation.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
PRIMER PILAR (OCDE)
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
CREACIÓN DE VALOR
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 549-561
Aligning the location of taxation with the location of value creation are we there yet!?! electrónico / Angelo Nikolakakis .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this 75th anniversary issue of the Bulletin for International Taxation, the author examines critically the implications of the initiatives - the OECD/G20 Base Erosion and Profit Shifting Project and the (resulting) Pillars One and Two - that have been suggested as ways of reforming the international tax regime. The analysis is focussed in particular on the implications of these initiatives with regard to the goal of aligning the location of taxation with the location of value creation.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
PRIMER PILAR (OCDE)
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
CREACIÓN DE VALOR
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 549-561