Das, Pitambar
The OECD global minimum tax proposal under Pillar Two will it achieve the desired policy objective? electrónico / Pitambar Das and Amedeo Rizzo .-- , 2022
Disponible únicamente en formato electrónico.
Resumen.
The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims.
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Rizzo, Amadeo
Bulletin for International Taxation 0007-4624v. 76, n. 1, 2022, p. 44-52
The OECD global minimum tax proposal under Pillar Two will it achieve the desired policy objective? electrónico / Pitambar Das and Amedeo Rizzo .-- , 2022
Disponible únicamente en formato electrónico.
Resumen.
The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims.
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Rizzo, Amadeo
Bulletin for International Taxation 0007-4624v. 76, n. 1, 2022, p. 44-52