Yen, Jason
Treatment of U.S. multinational IP transfers in a Pillar 2 world / by Jason Yen and Bona Chung .-- , 2024
Bibliografía
Jason Yen is a principal and Bona Chung is a senior manager in the international tax and transaction services group in EY’s National Tax Department. They thank Alain Horat, Angela Evans, Barbara Angus, Brian Foley, David Wachutka, Jordan Pittman, Maureen Sanelli, Shivani Mehra, and Stephen Bates for their helpful contributions. In this article, Yen and Chung provide examples that highlight the complexities of analyzing IP transactions under pillar 2 and explore questions that require further guidance. The views expressed are those of the authors and do not necessarily reflect the views of EY or any other member firm of the global EY organization.
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
ACTIVOS INVISIBLES
ESTADOS UNIDOS
Chung, Bona
Tax Notes International 1048-3306 v. 116, n. 2, October 14 2024, p. 197-216
Treatment of U.S. multinational IP transfers in a Pillar 2 world / by Jason Yen and Bona Chung .-- , 2024
Bibliografía
Jason Yen is a principal and Bona Chung is a senior manager in the international tax and transaction services group in EY’s National Tax Department. They thank Alain Horat, Angela Evans, Barbara Angus, Brian Foley, David Wachutka, Jordan Pittman, Maureen Sanelli, Shivani Mehra, and Stephen Bates for their helpful contributions. In this article, Yen and Chung provide examples that highlight the complexities of analyzing IP transactions under pillar 2 and explore questions that require further guidance. The views expressed are those of the authors and do not necessarily reflect the views of EY or any other member firm of the global EY organization.
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
ACTIVOS INVISIBLES
ESTADOS UNIDOS
Chung, Bona
Tax Notes International 1048-3306 v. 116, n. 2, October 14 2024, p. 197-216