Dourado, Ana Paula
The Pillar Two top-up taxes interplay, characterization, and tax treaties / Ana Paula Dourado
Resumen.
This editorial analyses the top-up tax and the four interlocking Pillar Two rules: an income inclusion (IIR) rule, an undertaxed payment rule (UTPR), a subject to tax rule (STTR) and domestic top-up tax (DMTT) in the relation to tax treaties. In addition, the author compares GloBE rules to CFC rules.
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
Intertax 0165-2826 v. 50, issue 5, May 2022
The Pillar Two top-up taxes interplay, characterization, and tax treaties / Ana Paula Dourado
Resumen.
This editorial analyses the top-up tax and the four interlocking Pillar Two rules: an income inclusion (IIR) rule, an undertaxed payment rule (UTPR), a subject to tax rule (STTR) and domestic top-up tax (DMTT) in the relation to tax treaties. In addition, the author compares GloBE rules to CFC rules.
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
TIPO MÍNIMO GLOBAL
Intertax 0165-2826 v. 50, issue 5, May 2022