The 2020 Pillar Two blueprint what can the GloBE income inclusion rule do that CFC legislation can’t do? Johanna Hey
By: Hey, Johanna
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Material type: 
ArticlePublisher: 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
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2021/1-2 (Browse shelf) | Available | OP 2141/2021/1-2 |
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| OP 2141/2021/10-8 Transition from Soviet Union’s tax regime to Estonia’s own tax system | OP 2141/2021/10-9 The application of the EU charter of fundamental rights to tax procedures | OP 2141/2021/1-1 The OECD Report on Pillar One Blueprint and Article 12B in the UN Report | OP 2141/2021/1-2 The 2020 Pillar Two blueprint | OP 2141/2021/12 Intertax | OP 2141/2021/12-1 Time to tax | OP 2141/2021/12-2 Mandatory binding arbitration |
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