Reshaping the Pillar 2 carveouts by Claudio Cipollini
By: Cipollini, Claudio
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Material type: 
ArticlePublisher: 2021Subject(s): EMPRESAS MULTINACIONALES | ACTIVOS INVISIBLES | FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 101, n. 1, January 4, 2021, p. 49-53Summary: In this article, the author analyzes the proposed carveouts in the OECD’s pillar 2 blueprint and presents an
alternative intended to ensure simplicity and promote a level playing field while recognizing that taxes are only one of many factors multinationals consider when deciding where to establish residence.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/1-3 (Browse shelf) | Available | OP 138-B/2021/101/1-3 |
Disponible también en formato electrónico.
Resumen.
In this article, the author analyzes the proposed carveouts in the OECD’s pillar 2 blueprint and presents an
alternative intended to ensure simplicity and promote a level playing field while recognizing that taxes are only one of many factors multinationals consider when deciding where to establish residence.
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