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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: Article

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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2023/9-4 (Browse shelf)	Available		BIT/2023/9-4

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Previous	BIT/2023/9-1 Is Latin American and Caribbean tax policy in the hands of the European Union?	BIT/2023/9-2 The application of the principal purpose test and domestic general anti-avoidance rules and specific anti-avoidance rules in Latin America	BIT/2023/9-3 Made in America	BIT/2023/9-4 Effective tax rate criteria and source taxation under the OECD's Pillar Two proposals	BIT/2023/9-5 The OECD Multilateral Instrument from a Mexican perspective	B-IX Harrod's librarians'glossary of term used in librarianship, documentation and book crafts and reference book	BOE-1 Procedimiento laboral	Next

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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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Biblioteca del Instituto de Estudios Fiscales

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.

Browsing IEF Shelves Close shelf browser

By: Schoueri, Luís Eduardo .

Contributor(s): Santos, Bruno Cesar Fettermann Nogueira dos .