Pillar 2 perils for U.S. tax-exempt organizations by Jeremy Raphael
By: Raphael, Jeremy
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Material type: 
ArticlePublisher: 2024Subject(s): SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | EXENCIONES FISCALES | FISCALIDAD INTERNACIONAL | POLITICA FISCAL | ESTADOS UNIDOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Tax Notes International v. 115, n. 9, August 26 2024, p. 1301-1316Summary: Jeremy Raphael is a tax specialist at the Massachusetts Institute of Technology. In this article, Raphael identifies scenarios in which the pillar 2 minimum tax may apply to a U.S. tax-exempt organization’s subsidiary, despite the tax being designed for for-profit businesses. The views expressed in this article are the author’s and do not necessarily reflect those of his employer.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/115/9-1 (Browse shelf) | Available | OP 138-Bis/2024/115/9-1 |
Jeremy Raphael is a tax specialist at the Massachusetts Institute of Technology. In this article, Raphael identifies scenarios in which the pillar 2 minimum tax may apply to a U.S. tax-exempt organization’s subsidiary, despite the tax being designed for for-profit businesses. The views expressed in this article are the author’s and do not necessarily reflect those of his employer.
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