Picciotto, Sol
Operationalizing the formulary apportionment method in Pakistan / by Sol Picciotto and Muhammad Ashfaq Ahmed
In this article, Picciotto and Ahmed argue that it is time for countries to move toward using the formulary apportionment method for taxation of multinationals and focus on Pakistan to show how this could be done, in concert with other willing countries, based on standards now agreed to by the BEPS inclusive framework as part of its two-pillar solution.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
ECONOMÍA DIGITAL
PRECIOS DE TRANSFERENCIA
PAKISTAN
Ahmed, Muhammad Ashfaq
Tax Notes International 1048-3306 v. 116, n. 8, November 25 2024, p. 1253-1266
Operationalizing the formulary apportionment method in Pakistan / by Sol Picciotto and Muhammad Ashfaq Ahmed
In this article, Picciotto and Ahmed argue that it is time for countries to move toward using the formulary apportionment method for taxation of multinationals and focus on Pakistan to show how this could be done, in concert with other willing countries, based on standards now agreed to by the BEPS inclusive framework as part of its two-pillar solution.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
ECONOMÍA DIGITAL
PRECIOS DE TRANSFERENCIA
PAKISTAN
Ahmed, Muhammad Ashfaq
Tax Notes International 1048-3306 v. 116, n. 8, November 25 2024, p. 1253-1266