Pillar Two and the transitional rule for intra-group asset transfers electrónico Maarten de Wilde and Ying Than
By: Wilde, Maarten F. de
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Contributor(s): Than, Ying.
Material type: 
ArticleSubject(s): SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | IMPUESTO DE SOCIEDADES | GRUPOS DE EMPRESAS | TRANSFERENCIAS | ACTIVO
In:
Bulletin for International Taxation v. 77, n. 8, August 2023, p. 331-340Summary: In this article, the authors discuss the OECD/G20 Inclusive Framework’s technical guidance for governments on how the 15% minimum taxation under Pillar Two will operate regarding the transitional rule for intra-group asset transfers. They specifically examine cases where corporate taxation on realized capital gains is guaranteed in the exit jurisdiction.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2023/8-2 (Browse shelf) | Available | BIT/2023/8-2 |
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Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
In this article, the authors discuss the OECD/G20 Inclusive Framework’s technical guidance for governments on how the 15% minimum taxation under Pillar Two will operate regarding the transitional rule for intra-group asset transfers. They specifically examine cases where corporate taxation on realized capital gains is guaranteed in the exit jurisdiction.
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