Avi Yonah, Reuven Shlomo
Where is China now on Pillar 2? / by Reuven S. Avi-Yonah .-- , 2024
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks David Chamberlain, Steve Curtis, Mindy Herzfeld, Jeff Kadet, Noam Noked, and Jingyi Wang for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains the relationships between Chinese tax policy, pillar 2, and global multinational enterprises.
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
CHINA
Tax Notes International 1048-3306 v. 116, n. 3. October 21 2024, p. 425-429
Where is China now on Pillar 2? / by Reuven S. Avi-Yonah .-- , 2024
Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks David Chamberlain, Steve Curtis, Mindy Herzfeld, Jeff Kadet, Noam Noked, and Jingyi Wang for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains the relationships between Chinese tax policy, pillar 2, and global multinational enterprises.
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
CHINA
Tax Notes International 1048-3306 v. 116, n. 3. October 21 2024, p. 425-429