The GLOBE regime should better accommodate the insurance industry by J. Howard Stecker and Michael Beaty
By: Stecker, Howard
.
Contributor(s): Beaty, Michael.
Material type: 
ArticlePublisher: 2021Subject(s): TIPO MÍNIMO GLOBAL | SEGUNDO PILAR (OCDE) | SEGUROS | SOCIEDADES DE SEGUROS
In:
Tax Notes International v. 101, n. 11, March 15 2021, p. 1403-1408Summary: In this article, the authors examine the potential challenges of the OECD's pillar 2 approach for insurance companies, including how double taxation may be incurred if the proposal fails to take deferred tax accounting into consideration.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/11-1 (Browse shelf) | Available | OP 138-B/2021/101/11-1 |
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| OP 138-B/2021/101/10-4 Why aren't U.S. states subject to international tax treaties? | OP 138-B/2021/101/10-5 The E&P bump and CFC stock basis | OP 138-B/2021/101/1-1 Survey of global secondary adjustment rules | OP 138-B/2021/101/11-1 The GLOBE regime should better accommodate the insurance industry | OP 138-B/2021/101/11-2 Lexel | OP 138-B/2021/101/11-3 Budgetary treatment of Indian earmarked taxes | OP 138-B/2021/101/11-4 Transfer pricing for R&D centers in Israel |
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine the potential challenges of the OECD's pillar 2 approach for insurance companies, including how double taxation may be incurred if the proposal fails to take deferred tax accounting into consideration.
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