Pillar 2 nonprofit status the allowable scope of business activities by Jeremy Raphael
By: Raphael, Jeremy
.
Material type: 
ArticleSubject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | SEGUNDO PILAR (OCDE) | ENTIDADES SIN FINALIDAD LUCRATIVA | BENEFICENCIA
In:
Tax Notes International v. 116, n. 9, December 2 2024, p. 1409-1418Summary: In this article, Raphael explains how a plain reading of the pillar 2 rules enables nonprofits to continue commercial activities that support their charitable missions without risking pillar 2 taxability.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/116/9-2 (Browse shelf) | Available | OP 138-Bis/2024/116/9-2 |
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/2024/116/8-3 Belize revitalizes its international financial services regime | OP 138-Bis/2024/116/9 Tax Notes International | OP 138-Bis/2024/116/9-1 U.S. and China corporate tax implications for Pillar 2 adoption | OP 138-Bis/2024/116/9-2 Pillar 2 nonprofit status | OP 138-Bis/2024/116/9-3 Tariffs vs. VAT, with a side note on the BAT | OP 138-Bis/2024/116/9-4 Preamble clarifies corporate AMT of foreign stock owners | OP 138-Bis/2025/117/1 Tax Notes International |
In this article, Raphael explains how a plain reading of the pillar 2 rules enables nonprofits to continue commercial activities that support their charitable missions without risking pillar 2 taxability.
There are no comments for this item.