Brandt, Eduardo
Global minimum taxes a roadmap to the future of the new international system / by Eduardo Brandt and Susana Jimena Avalos
Resumen.
Incluye referencias bibliográficas.
In this article, the authors consider the interaction of the OECD’s global anti-base-erosion rules and the U.S. global intangible low-taxed income regime to provide a roadmap on how the international tax system may work after jurisdictions implement an income inclusion rule and undertaxed payments rule.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
MODELO DE CONVENIO OCDE
ACTIVOS INVISIBLES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
SOCIEDADES EXTRANJERAS CONTROLADAS
ESTADOS UNIDOS
Avalos, Susana Jimena
Tax Notes International 1048-3306v. 107, n. 4, July 25, 2022, p. 413-424
Global minimum taxes a roadmap to the future of the new international system / by Eduardo Brandt and Susana Jimena Avalos
Resumen.
Incluye referencias bibliográficas.
In this article, the authors consider the interaction of the OECD’s global anti-base-erosion rules and the U.S. global intangible low-taxed income regime to provide a roadmap on how the international tax system may work after jurisdictions implement an income inclusion rule and undertaxed payments rule.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
MODELO DE CONVENIO OCDE
ACTIVOS INVISIBLES
TIPO MÍNIMO GLOBAL
SEGUNDO PILAR (OCDE)
SOCIEDADES EXTRANJERAS CONTROLADAS
ESTADOS UNIDOS
Avalos, Susana Jimena
Tax Notes International 1048-3306v. 107, n. 4, July 25, 2022, p. 413-424