Global enterprise taxation (GET) J. W. Bellingwout
By: Bellingwout, Jaap
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Material type: 
ArticlePublisher: 2020Subject(s): EMPRESAS MULTINACIONALES | BENEFICIOS | IMPUESTOS | TIPO MÍNIMO GLOBAL | ARMONIZACION FISCAL
In:
Intertax v. 48, issue 3, March 2020, p. 317-325Summary: In this article the author has set out an outline of a far-reaching proposal for taxing international and global enterprises. He proposes a tax applying only to a distinct category of enterprises, designated as 'Global Enterprises'. This tax would have to be imposed as part of an international or global agreement between countries that aims to achieve harmonization.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/3-5 (Browse shelf) | Available | OP 2141/2020/3-5 |
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| OP 2141/2020/3-2 Double taxation resulting from the ATAD | OP 2141/2020/3-3 Special tax zones and State aid rules | OP 2141/2020/3-4 A new taxing right for the market jurisdiction | OP 2141/2020/3-5 Global enterprise taxation (GET) | OP 2141/2020/3-6 Global enterprise taxation (GET) may be hard to get, but it should be the future | OP 2141/2020/3-7 Pakistan | OP 2141/2020/4 Intertax |
Resumen.
In this article the author has set out an outline of a far-reaching proposal for taxing international and global enterprises. He proposes a tax applying only to a distinct category of enterprises, designated as 'Global Enterprises'. This tax would have to be imposed as part of an international or global agreement between countries that aims to achieve harmonization.
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