Where is China now on Pillar 2? by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticlePublisher: 2024Subject(s): SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | CHINA
In:
Tax Notes International v. 116, n. 3. October 21 2024, p. 425-429Summary: Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks David Chamberlain, Steve Curtis, Mindy Herzfeld, Jeff Kadet, Noam Noked, and Jingyi Wang for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains the relationships between Chinese tax policy, pillar 2, and global multinational enterprises.
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Reuven S. Avi-Yonah is the Irwin I. Cohn Professor of Law at the University of Michigan Law School. He thanks David Chamberlain, Steve Curtis, Mindy Herzfeld, Jeff Kadet, Noam Noked, and Jingyi Wang for helpful comments. In this installment of Reflections With Reuven Avi-Yonah, Avi-Yonah explains the relationships between Chinese tax policy, pillar 2, and global multinational enterprises.
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