The OECD global minimum tax proposal under Pillar Two electrónico will it achieve the desired policy objective? Pitambar Das and Amedeo Rizzo
By: Das, Pitambar.
Contributor(s): Rizzo, Amadeo.
Material type: ArticlePublisher: 2022Subject(s): IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL | SEGUNDO PILAR (OCDE) | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Bulletin for International Taxation v. 76, n. 1, 2022, p. 44-52Summary: The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2022/1-3 (Browse shelf) | Available | BIT/2022/1-3 |
Disponible únicamente en formato electrónico.
Resumen.
The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims.
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