Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two electrónico Luís Eduardo Schoueri
By: Schoueri, Luís Eduardo
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | CREACIÓN DE VALOR
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 543-548Summary: In this article, the author sets out his thoughts on the limitation of substance-based carve-out in the Income Inclusion Rule of the OECD's proposals under Pillar Two for the 75th anniversary issue of the Bulletin for International Taxation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-4 (Browse shelf) | Available | BIT/2021/11/12-4 |
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Resumen.
In this article, the author sets out his thoughts on the limitation of substance-based carve-out in the Income Inclusion Rule of the OECD's proposals under Pillar Two for the 75th anniversary issue of the Bulletin for International Taxation.
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