Consistency versus “Gold Plating” electrónico the EU approach to implementing the OECD Pillar Two Marco Dietrich, Cormac Dorado
By: Dietrich, Marco
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Contributor(s): Dorado, Cormac.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | IMPUESTO DE SOCIEDADES | APLICACION | DERECHO COMUNITARIO EUROPEO | UNION EUROPEA
In:
Bulletin for International Taxation v. 76, n. 4, 2022, p. 183-196Summary: This article considers the proposed EU Directive to transpose the OECD Global Anti-Base Erosion (GloBE) Model Rules into EU secondary law. It describes the key aspects of the rules, notes the differences between the EU proposal and the OECD Model Rules, and demonstrates how the new charging provisions will operate.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2022/4-4 (Browse shelf) | Available | BIT/2022/4-4 |
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Resumen.
This article considers the proposed EU Directive to transpose the OECD Global Anti-Base Erosion (GloBE) Model Rules into EU secondary law. It describes the key aspects of the rules, notes the differences between the EU proposal and the OECD Model Rules, and demonstrates how the new charging provisions will operate.
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