Bendlinger, Valentin
Does Pillar 2 qualify transparent entities and PEs as residents under tax treaties? / by Valentin Bendlinger
In this article, Bendlinger uses the example of transparent entities and permanent establishments to explain how the relationship between pillar 2 and tax treaties remains unresolved, raising multiple open questions.
SEGUNDO PILAR (OCDE)
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
TRANSPARENCIA FISCAL
ESTABLECIMIENTO PERMANENTE
TRATADOS INTERNACIONALES
Tax Notes International 1048-3306 v. 116, n. 12, December 23 2024, p. 1823-1836
Does Pillar 2 qualify transparent entities and PEs as residents under tax treaties? / by Valentin Bendlinger
In this article, Bendlinger uses the example of transparent entities and permanent establishments to explain how the relationship between pillar 2 and tax treaties remains unresolved, raising multiple open questions.
SEGUNDO PILAR (OCDE)
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
TRANSPARENCIA FISCAL
ESTABLECIMIENTO PERMANENTE
TRATADOS INTERNACIONALES
Tax Notes International 1048-3306 v. 116, n. 12, December 23 2024, p. 1823-1836