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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: Article

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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2022/1-3 (Browse shelf)	Available		BIT/2022/1-3

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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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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.

Browsing IEF Shelves Close shelf browser

By: Das, Pitambar .

Contributor(s): Rizzo, Amadeo .