Schoueri, Luís Eduardo
Effective tax rate criteria and source taxation under the OECD's Pillar Two proposals electrónico / Luis Eduardo Schoueri and Bruno Cesar Fettermann Nogueira dos Santos
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article aims to analyse how the effective tax rate criteria of the OECD’s Inclusive Framework Pillar Two proposal affects source taxation, particularly with regard to its effects on developing countries as Source Countries.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
IMPUESTO DE SOCIEDADES
APLICACION
PAISES EN DESARROLLO
Santos, Bruno Cesar Fettermann Nogueira dos
Bulletin for International Taxation 0007-4624 v. 77, n. 9, September 2023, p. 386-393
Effective tax rate criteria and source taxation under the OECD's Pillar Two proposals electrónico / Luis Eduardo Schoueri and Bruno Cesar Fettermann Nogueira dos Santos
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article aims to analyse how the effective tax rate criteria of the OECD’s Inclusive Framework Pillar Two proposal affects source taxation, particularly with regard to its effects on developing countries as Source Countries.
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
IMPUESTO DE SOCIEDADES
APLICACION
PAISES EN DESARROLLO
Santos, Bruno Cesar Fettermann Nogueira dos
Bulletin for International Taxation 0007-4624 v. 77, n. 9, September 2023, p. 386-393