Yen, Jason

Top 10 most common Pillar 2 surprises for U.S. multinationals / by Jason Yen, Adam Becker and Bona Chung


Resumen.

This article pinpoints ten unexpected potential consequences arising from the implementation of the OECD's Pillar 2 initiative.


SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
EMPRESAS MULTINACIONALES
APLICACION
ESTADOS UNIDOS


Becker, Adam
Chung, Bona

Tax Notes International 1048-3306 v. 112, n. 9, November 27, 2023, p. 1201-1214

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