U.S. and China corporate tax implications for Pillar 2 adoption by Xiaoli Ortega
By: Ortega, Xiaoli
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Material type: 
ArticleSubject(s): CHINA | ESTADOS UNIDOS | SEGUNDO PILAR (OCDE) | IMPUESTO DE SOCIEDADES | PERDIDAS | CAPITAL | INCENTIVOS FISCALES
In:
Tax Notes International v. 116, n. 9, December 2 2024, p. 1399-1407Summary: In this article, Ortega analyzes and compares the corporate income tax structure and governmental incentives for U.S. and Chinese corporations. She identifies key differences between the countries’ corporate income tax structures and their implications for U.S. and Chinese economic and political goals, as well as the implementation of pillar 2.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/116/9-1 (Browse shelf) | Available | OP 138-Bis/2024/116/9-1 |
In this article, Ortega analyzes and compares the corporate income tax structure and governmental incentives for U.S. and Chinese corporations. She identifies key differences between the countries’ corporate income tax structures and their implications for U.S. and Chinese economic and political goals, as well as the implementation of pillar 2.
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