Willens, Robert
SPAC merger said to satisfy COBE requirement / by Robert Willens
Resumen.
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.
CONCENTRACION
SOCIEDADES DE ADQUISICIÓN CON FINES ESPECIALES
NEGOCIOS MERCANTILES
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 107, n. 3, July 18, 2022, p. 323-326
SPAC merger said to satisfy COBE requirement / by Robert Willens
Resumen.
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.
CONCENTRACION
SOCIEDADES DE ADQUISICIÓN CON FINES ESPECIALES
NEGOCIOS MERCANTILES
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 107, n. 3, July 18, 2022, p. 323-326