Global minimum taxes a roadmap to the future of the new international system by Eduardo Brandt and Susana Jimena Avalos
By: Brandt, Eduardo
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Contributor(s): Avalos, Susana Jimena.
Material type: 
ArticleSubject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | MODELO DE CONVENIO OCDE | ACTIVOS INVISIBLES | TIPO MÍNIMO GLOBAL | SEGUNDO PILAR (OCDE) | SOCIEDADES EXTRANJERAS CONTROLADAS | ESTADOS UNIDOS
In:
Tax Notes International v. 107, n. 4, July 25, 2022, p. 413-424Summary: In this article, the authors consider the interaction of the OECD’s global anti-base-erosion rules and the U.S. global intangible low-taxed income regime to provide a roadmap on how the international tax system may work after jurisdictions implement an income inclusion rule and undertaxed payments rule.
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In this article, the authors consider the interaction of the OECD’s global anti-base-erosion rules and the U.S. global intangible low-taxed income regime to provide a roadmap on how the international tax system may work after jurisdictions implement an income inclusion rule and undertaxed payments rule.
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