Pillar 2’s innovation problem how GLOBE threatens IP regimes by Oliver Wehnert and Alexander Kunkel
By: Wehnert, Oliver
.
Contributor(s): Kunkel, Alexander.
Material type: 
ArticlePublisher: 2021Subject(s): EMPRESAS MULTINACIONALES | PROPIEDAD INTELECTUAL | FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 101, n. 1, January 4, 2021, p. 55-59Summary: In this article, the authors consider how the pillar 2 blueprint could hurt intellectual property regimes, including regimes that comply with action 5, and they offer potential solutions to align minimum taxation and
substance-based IP regimes.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/1-4 (Browse shelf) | Available | OP 138-B/2021/101/1-4 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider how the pillar 2 blueprint could hurt intellectual property regimes, including regimes that comply with action 5, and they offer potential solutions to align minimum taxation and
substance-based IP regimes.
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