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.
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| Artículos | IEF | IEF | OP 138-B/2021/101/1-3 (Browse shelf) | Available | OP 138-B/2021/101/1-3 |
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| OP 138-B/2021/101/12-4 Logistics, fulfillment, and the U.K. VAT | OP 138-B/2021/101/12-5 Italy's new dividend withholding and capital gains tax exemption for qualifying European funds | OP 138-B/2021/101/12-6 Indirect tax issues for nonresident companies in Nigeria | OP 138-B/2021/101/1-3 Reshaping the Pillar 2 carveouts | OP 138-B/2021/101/13-1 OECD hybrid rules vs. U.S. DCL rules | OP 138-B/2021/101/13-2 India's ruling on software sales and its implications for the equalization levy | OP 138-B/2021/101/13-3 Mexico's undertaxed payment rule and its interplay with FDII, GILTI, and subpart F |
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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