Can pillar 2 be leveraged to save pillar 1? by Heydon Wardell-Burrus
By: Wardell-Burrus, Heydon
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Material type: 
ArticleSubject(s): PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | DOBLE IMPOSICION | MODELO DE CONVENIO OCDE | TRATADOS INTERNACIONALES | ESTADOS UNIDOS
In:
Tax Notes International v. 107, n. 3, July 18, 2022, p. 317-321Summary: In this article, the author sets out a pillar 1 design proposal that leverages pillar 2 to reallocate taxing rights to market jurisdictions and avoid double taxation without requiring amendments to U.S. tax treaties.
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Resumen.
Incluye referencias bibliográficas.
In this article, the author sets out a pillar 1 design proposal that leverages pillar 2 to reallocate taxing rights to market jurisdictions and avoid double taxation without requiring amendments to U.S. tax treaties.
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