GLOBE and the supranational "nudges" affecting domestic tax policy by Lucas de Lima Carvalho
By: Carvalho, Lucas de Lima
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Material type: 
ArticlePublisher: 2019Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | PREVENCIÓN | PROGRAMAS | APLICACION | TIPO MÍNIMO GLOBAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | POLITICA FISCAL
In:
Tax Notes International v. 95, n. 5, July 29 2019, p. 421-425Summary: In this article, the author discusses pillar 2 - better known as the Global Anti-Base-Erosion proposal (GLOBE) of the OECD work program, which is intended to address base erosion and profit-shifting (BEPS) issues that remain unresolved after the conclusion of the OECD's BEPS initiative.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/5-3 (Browse shelf) | Available | OP 138-Bis/2019/95/5-3 |
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| OP 138-Bis/2019/95/5 Tax Notes International | OP 138-Bis/2019/95/5-1 How the Vodafone Magyarország opinion affect EU debate on turnover - based digital taxes | OP 138-Bis/2019/95/5-2 An economic analysis of corporations' reserves for tax audit adjustments | OP 138-Bis/2019/95/5-3 GLOBE and the supranational "nudges" affecting domestic tax policy | OP 138-Bis/2019/95/6 Tax Notes International | OP 138-Bis/2019/95/6-1 U.S. tax review | OP 138-Bis/2019/95/6-2 Comparing CFC rules around the world |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the author discusses pillar 2 - better known as the Global Anti-Base-Erosion proposal (GLOBE) of the OECD work program, which is intended to address base erosion and profit-shifting (BEPS) issues that remain unresolved after the conclusion of the OECD's BEPS initiative.
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