Wardell-Burrus, Heydon
Can pillar 2 be leveraged to save pillar 1? / by Heydon Wardell-Burrus
Resumen.
Incluye referencias bibliográficas.
In this article, the author sets out a pillar 1 design proposal that leverages pillar 2 to reallocate taxing rights to market jurisdictions and avoid double taxation without requiring amendments to U.S. tax treaties.
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
DOBLE IMPOSICION
MODELO DE CONVENIO OCDE
TRATADOS INTERNACIONALES
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 107, n. 3, July 18, 2022, p. 317-321
Can pillar 2 be leveraged to save pillar 1? / by Heydon Wardell-Burrus
Resumen.
Incluye referencias bibliográficas.
In this article, the author sets out a pillar 1 design proposal that leverages pillar 2 to reallocate taxing rights to market jurisdictions and avoid double taxation without requiring amendments to U.S. tax treaties.
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
DOBLE IMPOSICION
MODELO DE CONVENIO OCDE
TRATADOS INTERNACIONALES
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 107, n. 3, July 18, 2022, p. 317-321