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The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax electrónico Brian J. Arnold

By: Arnold, Brian J .

Material type: Article

ArticleSubject(s): EMPRESAS MULTINACIONALES

| IMPUESTOS

| SEGUNDO PILAR (OCDE)

| TIPO MÍNIMO GLOBAL

| RESIDENCIA FISCAL

In: Bulletin for International Taxation v. 76, n. 5, 2022, p. 218-227Summary: The author, in this article, examines, by way of examples, the implications in respect of the ordering of residence and source country taxes in relation to the OECD’s Pillar Two Global Minimum Tax proposal.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2022/5-2 (Browse shelf)	Available		BIT/2022/5-2

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The author, in this article, examines, by way of examples, the implications in respect of the ordering of residence and source country taxes in relation to the OECD’s Pillar Two Global Minimum Tax proposal.

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The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax electrónico Brian J. Arnold

By: Arnold, Brian J.

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By: Arnold, Brian J .