A tale of two subject-to-tax rules by Sol Picciotto, Jeffery M. Kadet and Bob Michel
By: Picciotto, Sol
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Contributor(s): Kadet, Jeffery | Michel, Bob.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | MODELO DE CONVENIO DE NACIONES UNIDAS | SEGUNDO PILAR (OCDE)
In:
Tax Notes International v. 113, n. 10, March 4 2024, p. 1235-1245Summary: This article examines and contrasts two proposals for a subject-to-tax rule to be incorporated into tax treaties, one proposed by the U.N. Tax Committee and the other by the G20/OECD inclusive framework on base erosion and profit shifting.
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This article examines and contrasts two proposals for a subject-to-tax rule to be incorporated into tax treaties, one proposed by the U.N. Tax Committee and the other by the G20/OECD inclusive framework on base erosion and profit shifting.
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