Dietrich, Marco
Consistency versus “Gold Plating” the EU approach to implementing the OECD Pillar Two electrónico / Marco Dietrich, Cormac Dorado
Resumen.
This article considers the proposed EU Directive to transpose the OECD Global Anti-Base Erosion (GloBE) Model Rules into EU secondary law. It describes the key aspects of the rules, notes the differences between the EU proposal and the OECD Model Rules, and demonstrates how the new charging provisions will operate.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
IMPUESTO DE SOCIEDADES
APLICACION
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
Dorado, Cormac
Bulletin for International Taxation 0007-4624 v. 76, n. 4, 2022, p. 183-196
Consistency versus “Gold Plating” the EU approach to implementing the OECD Pillar Two electrónico / Marco Dietrich, Cormac Dorado
Resumen.
This article considers the proposed EU Directive to transpose the OECD Global Anti-Base Erosion (GloBE) Model Rules into EU secondary law. It describes the key aspects of the rules, notes the differences between the EU proposal and the OECD Model Rules, and demonstrates how the new charging provisions will operate.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
IMPUESTO DE SOCIEDADES
APLICACION
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
Dorado, Cormac
Bulletin for International Taxation 0007-4624 v. 76, n. 4, 2022, p. 183-196