Pepper, Alistair
Amount B the forgotten piece of the Pillar 1 jigsaw / by Alistair Pepper, Thomas D. Bettge, and Jessie Coleman
Resumen.
Incluye referencias bibliográficas.
In this article, the authors examine the OECD’s pillar 1 amount B proposal, explaining its possible effects and implementation challenges and how businesses should be preparing.
PRIMER PILAR (OCDE)
AMOUNT B (PRIMER PILAR, OCDE)
EMPRESAS MULTINACIONALES
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
Bettge, Thomas
Coleman, Jessie
Tax Notes International 1048-3306v. 107, n. 2, July 11, 2022, p. 143-147
Amount B the forgotten piece of the Pillar 1 jigsaw / by Alistair Pepper, Thomas D. Bettge, and Jessie Coleman
Resumen.
Incluye referencias bibliográficas.
In this article, the authors examine the OECD’s pillar 1 amount B proposal, explaining its possible effects and implementation challenges and how businesses should be preparing.
PRIMER PILAR (OCDE)
AMOUNT B (PRIMER PILAR, OCDE)
EMPRESAS MULTINACIONALES
PRECIOS DE TRANSFERENCIA
PRINCIPIO DE PLENA COMPETENCIA
Bettge, Thomas
Coleman, Jessie
Tax Notes International 1048-3306v. 107, n. 2, July 11, 2022, p. 143-147