Does Pillar 2 qualify transparent entities and PEs as residents under tax treaties? by Valentin Bendlinger
By: Bendlinger, Valentin
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Material type: 
ArticleSubject(s): SEGUNDO PILAR (OCDE) | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | TRANSPARENCIA FISCAL | ESTABLECIMIENTO PERMANENTE | TRATADOS INTERNACIONALES
In:
Tax Notes International v. 116, n. 12, December 23 2024, p. 1823-1836Summary: In this article, Bendlinger uses the example of transparent entities and permanent establishments to explain how the relationship between pillar 2 and tax treaties remains unresolved, raising multiple open questions.
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| Artículos | IEF | IEF | OP 138-Bis/2024/116/12-1 (Browse shelf) | Available | OP 138-Bis/2024/116/12-1 |
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| OP 138-Bis/2024/116/11-3 Should FDII be abolished in 2025? | OP 138-Bis/2024/116/12 Tax Notes International | OP 138-Bis/2024/116/1-2 Final digital asset reporting regulations alleviate brokers’ obligations | OP 138-Bis/2024/116/12-1 Does Pillar 2 qualify transparent entities and PEs as residents under tax treaties? | OP 138-Bis/2024/116/12-2 Reasserting U.S. tax leadership, starting with amount B | OP 138-Bis/2024/116/12-3 Replacing the Pillar 2 UTPR with an undertaxed payments rule | OP 138-Bis/2024/116/12-4 Revising the transfer pricing regulations’ reliability provisions |
In this article, Bendlinger uses the example of transparent entities and permanent establishments to explain how the relationship between pillar 2 and tax treaties remains unresolved, raising multiple open questions.
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