Coordinating Pillar 2 with the U.S. GILTI regime by Aaron Junge and Ege Berber Villeneuve
By: Junge, Aaron
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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.
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|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/100/1-1 (Browse shelf) | Available |
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| OP 138-Bis/2019/96/9-3 The evolution and future of the Mutual Agreement Procedure | OP 138-Bis/2020/100/1 Tax Notes International | OP 138-Bis/2020/100/10 Tax Notes International | OP 138-Bis/2020/100/1-1 Coordinating Pillar 2 with the U.S. GILTI regime | OP 138-Bis/2020/100/11 Tax Notes International | OP 138-Bis/2020/100/1-2 VAT and administrative cooperation in the EU | OP 138-Bis/2020/100/12 Tax Notes International |
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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