Treatment of U.S. multinational IP transfers in a Pillar 2 world by Jason Yen and Bona Chung
By: Yen, Jason
.
Contributor(s): Chung, Bona.
Material type: 
ArticlePublisher: 2024Subject(s): SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | ACTIVOS INVISIBLES | ESTADOS UNIDOS
In:
Tax Notes International v. 116, n. 2, October 14 2024, p. 197-216Summary: Jason Yen is a principal and Bona Chung is a senior manager in the international tax and transaction services group in EY’s National Tax Department. They thank Alain Horat, Angela Evans, Barbara Angus, Brian Foley, David Wachutka, Jordan Pittman, Maureen Sanelli, Shivani Mehra, and Stephen Bates for their helpful contributions. In this article, Yen and Chung provide examples that highlight the complexities of analyzing IP transactions under pillar 2 and explore questions that require further guidance. The views expressed are those of the authors and do not necessarily reflect the views of EY or any other member firm of the global EY organization.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/116/2-2 (Browse shelf) | Available | OP 138-Bis/2024/116/2-2 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2024/116/1-4 Video game downloadable content in tax treaties | OP 138-Bis/2024/116/2 Tax Notes International | OP 138-Bis/2024/116/2-1 The evolution of Brazil’s tax treatment of foreign trusts | OP 138-Bis/2024/116/2-2 Treatment of U.S. multinational IP transfers in a Pillar 2 world | OP 138-Bis/2024/116/2-3 Competent authority resolutions and the creation of BEAT liability | OP 138-Bis/2024/116/2-4 Legal service advises withdrawal of EU transfer pricing proposal | OP 138-Bis/2024/116/3 Tax Notes International |
Bibliografía
Jason Yen is a principal and Bona Chung is a senior manager in the international tax and transaction services group in EY’s National Tax Department. They thank Alain Horat, Angela Evans, Barbara Angus, Brian Foley, David Wachutka, Jordan Pittman, Maureen Sanelli, Shivani Mehra, and Stephen Bates for their helpful contributions. In this article, Yen and Chung provide examples that highlight the complexities of analyzing IP transactions under pillar 2 and explore questions that require further guidance. The views expressed are those of the authors and do not necessarily reflect the views of EY or any other member firm of the global EY organization.
There are no comments for this item.