The new world of Pillar One electrónico practical thoughts on the new scope Nadia Altenburg and Katharina Schlücke
By: Altenburg, Nadia C
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Contributor(s): Schlücke, Katharina.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | EMPRESAS MULTINACIONALES | ECONOMÍA DIGITAL | PRIMER PILAR (OCDE) | APLICACION | ESTADOS UNIDOS
In:
International Transfer Pricing Journal v. 29, n. 1, 2022, p. 24-27Summary: This article provides an overview of the challenges arising under the broadened scope of Pillar One, which was suggested by the United States in April this year. Furthermore, the authors look deeper into the practical effects this new approach might have for taxpayers, and address relevant questions and potential solutions related to Amount A that should be considered in the ongoing legislation process.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/1-12 (Browse shelf) | Available | ITPJ/2022/1-12 |
Resumen.
This article provides an overview of the challenges arising under the broadened scope of Pillar One, which was suggested by the United States in April this year. Furthermore, the authors look deeper into the practical effects this new approach might have for taxpayers, and address relevant questions and potential solutions related to Amount A that should be considered in the ongoing legislation process.
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