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The 2020 Pillar Two blueprint what can the GloBE income inclusion rule do that CFC legislation can’t do? Johanna Hey

By: Hey, Johanna.
Material type: ArticleArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | ECONOMÍA DIGITAL | IMPUESTO DE SOCIEDADES | SOCIEDADES EXTRANJERAS CONTROLADAS | TIPO MÍNIMO GLOBAL In: Intertax v. 49, n. 1, January 2021, p. 7-13
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OP 2141/2021/1-2 (Browse shelf) Available OP 2141/2021/1-2

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