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Tax equity investment, energy, and low-income housing under pillar 2 by Joshua Critchlow and Brendan Counihan

By: Critchlow, Joshua.
Contributor(s): Counihan, Brendan.
Material type: ArticleArticleSubject(s): SEGUNDO PILAR (OCDE) | CREDITO | INVERSIONES | CONTABILIDAD | EQUIDAD IMPOSITIVA | ENERGIA | VIVIENDA | FISCALIDAD INTERNACIONAL In: Tax Notes International v. 107, n. 2, July 11, 2022, p. 165-171Summary: In this article, the authors analyze whether the benefit of some U.S. tax credits can be preserved under the OECD’s pillar 2.
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In this article, the authors analyze whether the benefit of some U.S. tax credits can be preserved under the OECD’s pillar 2.

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