Coordinating Pillar 2 with the U.S. GILTI regime by Aaron Junge and Ege Berber Villeneuve
By: Junge, Aaron
.
Contributor(s): Villeneuve, Berber.
Material type: 
ArticlePublisher: 2020Subject(s): SEGUNDO PILAR (OCDE) | APLICACION | ESTADOS UNIDOS
In:
Tax Notes International v. 100, n. 1, October 5 2020, p. 45-70Summary: In this article, the authors explore various options available to policymakers to coordinate other jurisdictionsʹ potential rules under the OECDʹs proposed pillar 2 with the U.S. global intangible low-taxed income regime.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/100/1-1 (Browse shelf) | Available |
Disponible también en formato electrónico.
Resumen.
In this article, the authors explore various options available to policymakers to coordinate other jurisdictionsʹ potential rules under the OECDʹs proposed pillar 2 with the U.S. global intangible low-taxed income regime.
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