SPAC merger said to satisfy COBE requirement by Robert Willens
By: Willens, Robert
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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.
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| Artículos | IEF | IEF | OP 138-Bis/2022/107/3-5 (Browse shelf) | Available | OP 138-Bis/2022/107/3-5 |
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| OP 138-Bis/2022/107/3-2 A Comment on the EU’s Proposed Debt-Equity Bias Reduction Allowance Directive | OP 138-Bis/2022/107/3-3 Taxation of virtual digital assets in India | OP 138-Bis/2022/107/3-4 Can pillar 2 be leveraged to save pillar 1? | OP 138-Bis/2022/107/3-5 SPAC merger said to satisfy COBE requirement | OP 138-Bis/2022/107/4 Tax Notes International | OP 138-Bis/2022/107/4-1 Global minimum taxes | OP 138-Bis/2022/107/4-2 Application of the MFN clause under India's tax treaties |
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.
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