Raphael, Jeremy
Pillar 2 nonprofit status the allowable scope of business activities / by Jeremy Raphael
In this article, Raphael explains how a plain reading of the pillar 2 rules enables nonprofits to continue commercial activities that support their charitable missions without risking pillar 2 taxability.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
SEGUNDO PILAR (OCDE)
ENTIDADES SIN FINALIDAD LUCRATIVA
BENEFICENCIA
Tax Notes International 1048-3306 v. 116, n. 9, December 2 2024, p. 1409-1418
Pillar 2 nonprofit status the allowable scope of business activities / by Jeremy Raphael
In this article, Raphael explains how a plain reading of the pillar 2 rules enables nonprofits to continue commercial activities that support their charitable missions without risking pillar 2 taxability.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
SEGUNDO PILAR (OCDE)
ENTIDADES SIN FINALIDAD LUCRATIVA
BENEFICENCIA
Tax Notes International 1048-3306 v. 116, n. 9, December 2 2024, p. 1409-1418