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| 999 |
_c150087 _d150087 |
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| 003 | ES-MaIEF | ||
| 005 | 20241217171009.0 | ||
| 007 | ta | ||
| 008 | 241210s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 |
_972165 _aRaphael, Jeremy |
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| 245 | 1 | 0 |
_aPillar 2 perils for U.S. tax-exempt organizations _c by Jeremy Raphael |
| 260 | _c2024 | ||
| 520 | _aJeremy Raphael is a tax specialist at the Massachusetts Institute of Technology. In this article, Raphael identifies scenarios in which the pillar 2 minimum tax may apply to a U.S. tax-exempt organization’s subsidiary, despite the tax being designed for for-profit businesses. The views expressed in this article are the author’s and do not necessarily reflect those of his employer. | ||
| 650 | 4 |
_967772 _aSEGUNDO PILAR (OCDE) |
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| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 | 0 |
_971115 _aEXENCIONES FISCALES |
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| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_948067 _aPOLITICA FISCAL |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
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| 773 | 0 |
_9172618 _oOP 138-Bis/2024/115/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 9, August 26 2024, p. 1301-1316 |
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| 942 | _cART | ||