Pillar Two model rules inequalities raised by the GloBE rules, the scope, and carve-outs Ana Paula Dourado
By: Dourado, Ana Paula
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Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | TIPO MÍNIMO GLOBAL
In:
Intertax v. 50, issue 4, April 2022, p. 282-285Summary: In the context of the Pillar Two model rules, this editorial discusses the subject-to-tax rule (STTR) and developing countries, tax competition and the domestic-top-up tax (DMTT), covered multinational groups (MNEs) and the case for lowering the threshold, and substance-based carve-outs, developing countries and emerging economies.
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| OP 2141/2022/3-6 Assessing the corporate use of tax relief measures in Portugal in the wake of the pandemic | OP 2141/2022/3-7 The Brazilian case law on the single tax principle | OP 2141/2022/4 Intertax | OP 2141/2022/4-1 Pillar Two model rules | OP 2141/2022/4-2 Tax policies in a transition to a knowledge-based economy | OP 2141/2022/4-4 Access to tax treaty dispute resolution mechanisms in cases of abuse | OP 2141/2022/4-5 The implementation of the ATAD by Austria |
In the context of the Pillar Two model rules, this editorial discusses the subject-to-tax rule (STTR) and developing countries, tax competition and the domestic-top-up tax (DMTT), covered multinational groups (MNEs) and the case for lowering the threshold, and substance-based carve-outs, developing countries and emerging economies.
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