The two-pillar solution after three years, where are we? by Jefferson VanderWolk
By: VanderWolk, Jefferson P
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Material type: 
ArticleSubject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ARMONIZACION | FISCALIDAD INTERNACIONAL | PRIMER PILAR (OCDE) | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | POLITICA FISCAL
In:
Tax Notes International v. 117, n. 1, January 6 2025, p. 101-102Summary: In this article, VanderWolk offers a sobering assessment of the two-pillar project and the brewing conflict between the OECD and the U.N.
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| OP 138-Bis/2025/117/12 Tax Notes International | OP 138-Bis/2025/117/1-3 Offshore indirect transfers and their future in international tax | OP 138-Bis/2025/117/13 Tax Notes International | OP 138-Bis/2025/117/1-4 The two-pillar solution | OP 138-Bis/2025/117/2 Tax Notes International | OP 138-Bis/2025/117/2-1 A fresh start | OP 138-Bis/2025/117/2-2 Unpacking the German MOF's final anti-hybrid decree for U.S. MNEs |
In this article, VanderWolk offers a sobering assessment of the two-pillar project and the brewing conflict between the OECD and the U.N.
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