Ortega, Xiaoli
U.S. and China corporate tax implications for Pillar 2 adoption / by Xiaoli Ortega
In this article, Ortega analyzes and compares the corporate income tax structure and governmental incentives for U.S. and Chinese corporations. She identifies key differences between the countries’ corporate income tax structures and their implications for U.S. and Chinese economic and political goals, as well as the implementation of pillar 2.
CHINA
ESTADOS UNIDOS
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
PERDIDAS
CAPITAL
INCENTIVOS FISCALES
Tax Notes International 1048-3306 v. 116, n. 9, December 2 2024, p. 1399-1407
U.S. and China corporate tax implications for Pillar 2 adoption / by Xiaoli Ortega
In this article, Ortega analyzes and compares the corporate income tax structure and governmental incentives for U.S. and Chinese corporations. She identifies key differences between the countries’ corporate income tax structures and their implications for U.S. and Chinese economic and political goals, as well as the implementation of pillar 2.
CHINA
ESTADOS UNIDOS
SEGUNDO PILAR (OCDE)
IMPUESTO DE SOCIEDADES
PERDIDAS
CAPITAL
INCENTIVOS FISCALES
Tax Notes International 1048-3306 v. 116, n. 9, December 2 2024, p. 1399-1407