Arnold, Brian J.
The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax electrónico / Brian J. Arnold
Resumen.
The author, in this article, examines, by way of examples, the implications in respect of the ordering of residence and source country taxes in relation to the OECD’s Pillar Two Global Minimum Tax proposal.
EMPRESAS MULTINACIONALES
IMPUESTOS
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
RESIDENCIA FISCAL
Bulletin for International Taxation 0007-4624 v. 76, n. 5, 2022, p. 218-227
The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax electrónico / Brian J. Arnold
Resumen.
The author, in this article, examines, by way of examples, the implications in respect of the ordering of residence and source country taxes in relation to the OECD’s Pillar Two Global Minimum Tax proposal.
EMPRESAS MULTINACIONALES
IMPUESTOS
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
RESIDENCIA FISCAL
Bulletin for International Taxation 0007-4624 v. 76, n. 5, 2022, p. 218-227