Picciotto, Sol
A tale of two subject-to-tax rules / by Sol Picciotto, Jeffery M. Kadet and Bob Michel
This article examines and contrasts two proposals for a subject-to-tax rule to be incorporated into tax treaties, one proposed by the U.N. Tax Committee and the other by the G20/OECD inclusive framework on base erosion and profit shifting.
FISCALIDAD INTERNACIONAL
MODELO DE CONVENIO DE NACIONES UNIDAS
SEGUNDO PILAR (OCDE)
Kadet, Jeffery
Michel, Bob
Tax Notes International 1048-3306 v. 113, n. 10, March 4 2024, p. 1235-1245
A tale of two subject-to-tax rules / by Sol Picciotto, Jeffery M. Kadet and Bob Michel
This article examines and contrasts two proposals for a subject-to-tax rule to be incorporated into tax treaties, one proposed by the U.N. Tax Committee and the other by the G20/OECD inclusive framework on base erosion and profit shifting.
FISCALIDAD INTERNACIONAL
MODELO DE CONVENIO DE NACIONES UNIDAS
SEGUNDO PILAR (OCDE)
Kadet, Jeffery
Michel, Bob
Tax Notes International 1048-3306 v. 113, n. 10, March 4 2024, p. 1235-1245