Raphael, Jeremy
Pillar 2 perils for U.S. tax-exempt organizations / by Jeremy Raphael .-- , 2024
Jeremy Raphael is a tax specialist at the Massachusetts Institute of Technology. In this article, Raphael identifies scenarios in which the pillar 2 minimum tax may apply to a U.S. tax-exempt organization’s subsidiary, despite the tax being designed for for-profit businesses. The views expressed in this article are the author’s and do not necessarily reflect those of his employer.
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
EXENCIONES FISCALES
FISCALIDAD INTERNACIONAL
POLITICA FISCAL
ESTADOS UNIDOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 115, n. 9, August 26 2024, p. 1301-1316
Pillar 2 perils for U.S. tax-exempt organizations / by Jeremy Raphael .-- , 2024
Jeremy Raphael is a tax specialist at the Massachusetts Institute of Technology. In this article, Raphael identifies scenarios in which the pillar 2 minimum tax may apply to a U.S. tax-exempt organization’s subsidiary, despite the tax being designed for for-profit businesses. The views expressed in this article are the author’s and do not necessarily reflect those of his employer.
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
EXENCIONES FISCALES
FISCALIDAD INTERNACIONAL
POLITICA FISCAL
ESTADOS UNIDOS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Tax Notes International 1048-3306 v. 115, n. 9, August 26 2024, p. 1301-1316