Effective tax rate criteria and source taxation under the OECD's Pillar Two proposals electrónico Luis Eduardo Schoueri and Bruno Cesar Fettermann Nogueira dos Santos
By: Schoueri, Luís Eduardo.
Contributor(s): Santos, Bruno Cesar Fettermann Nogueira dos.
Material type: ArticleSubject(s): FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | IMPUESTO DE SOCIEDADES | APLICACION | PAISES EN DESARROLLO In: Bulletin for International Taxation v. 77, n. 9, September 2023, p. 386-393Summary: This article aims to analyse how the effective tax rate criteria of the OECD’s Inclusive Framework Pillar Two proposal affects source taxation, particularly with regard to its effects on developing countries as Source Countries.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2023/9-4 (Browse shelf) | Available | BIT/2023/9-4 |
Resumen.
Disponible únicamente en formato electrónico a través de la Plataforma IBFD de la Biblioteca del IEF.
This article aims to analyse how the effective tax rate criteria of the OECD’s Inclusive Framework Pillar Two proposal affects source taxation, particularly with regard to its effects on developing countries as Source Countries.
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