VanderWolk, Jefferson P.

The two-pillar solution after three years, where are we? / by Jefferson VanderWolk

In this article, VanderWolk offers a sobering assessment of the two-pillar project and the brewing conflict between the OECD and the U.N.


EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ARMONIZACION
FISCALIDAD INTERNACIONAL
PRIMER PILAR (OCDE)
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
POLITICA FISCAL

Tax Notes International 1048-3306 v. 117, n. 1, January 6 2025, p. 101-102

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