Replacing the Pillar 2 UTPR with an undertaxed payments rule by Thomas Horst
By: Horst, Thomas
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Material type: 
ArticleSubject(s): SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | RECURSOS | UTPR (OCDE)
In:
Tax Notes International v. 116, n. 12, December 23 2024, p. 1873-1877Summary: In this article, Horst examines differences between the undertaxed payments rule and the UTPR, or undertaxed profits rule, and whether adoption of the former could resolve incongruities between the laws of the United States and the many countries that have enacted the UTPR and provide a legally acceptable alternative to the UTPR.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/116/12-3 (Browse shelf) | Available | OP 138-Bis/2024/116/12-3 |
In this article, Horst examines differences between the undertaxed payments rule and the UTPR, or undertaxed profits rule, and whether adoption of the former could resolve incongruities between the laws of the United States and the many countries that have enacted the UTPR and provide a legally acceptable alternative to the UTPR.
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