SPAC merger said to satisfy COBE requirement by Robert Willens
By: Willens, Robert
.
Material type: 
ArticleSubject(s): CONCENTRACION | SOCIEDADES DE ADQUISICIÓN CON FINES ESPECIALES | NEGOCIOS MERCANTILES | ESTADOS UNIDOS
In:
Tax Notes International v. 107, n. 3, July 18, 2022, p. 323-326Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2022/107/3-5 (Browse shelf) | Available | OP 138-Bis/2022/107/3-5 |
Resumen.
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.
Click on an image to view it in the image viewer
There are no comments for this item.