Dourado, Ana Paula
Pillar Two model rules inequalities raised by the GloBE rules, the scope, and carve-outs / Ana Paula Dourado
In the context of the Pillar Two model rules, this editorial discusses the subject-to-tax rule (STTR) and developing countries, tax competition and the domestic-top-up tax (DMTT), covered multinational groups (MNEs) and the case for lowering the threshold, and substance-based carve-outs, developing countries and emerging economies.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
Intertax 0165-2826 v. 50, issue 4, April 2022, p. 282-285
Pillar Two model rules inequalities raised by the GloBE rules, the scope, and carve-outs / Ana Paula Dourado
In the context of the Pillar Two model rules, this editorial discusses the subject-to-tax rule (STTR) and developing countries, tax competition and the domestic-top-up tax (DMTT), covered multinational groups (MNEs) and the case for lowering the threshold, and substance-based carve-outs, developing countries and emerging economies.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
Intertax 0165-2826 v. 50, issue 4, April 2022, p. 282-285