| 000 | 01421nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c150104 _d150104 |
||
| 003 | ES-MaIEF | ||
| 005 | 20241217174615.0 | ||
| 007 | ta | ||
| 008 | 241212s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 100 |
_968041 _aSingh, Kartikeya |
||
| 245 | 1 | 0 |
_aBehavioral incentives under amount A _blaw of unintended consequences redux _c by Kartikeya Singh |
| 260 | _c2024 | ||
| 520 | _aKartikeya Singh is a principal in the transfer pricing practice of PwC’s Washington National Tax Services. He thanks Stewart Brant, Peter Merrill, W. Joe Murphy, and Pat Brown for their review and comments In this article, Singh uses a hypothetical example to explain how behavioral incentives created by pillar 1 amount A rules could influence in-scope companies to relocate personnel and physical capital away from headquarter jurisdictions to low-tax investment hubs. The views expressed herein are solely those of the author and do not necessarily reflect those of PwC. All errors and views are those of the author and should not be ascribed to PwC or any other person. | ||
| 650 | 4 |
_971719 _aAMOUNT A (PRIMER PILAR, OCDE) |
|
| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
|
| 650 | 4 |
_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO |
|
| 773 | 0 |
_9172619 _oOP 138-Bis/2024/115/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 10, September 2 2024, p. 1469-1486 |
|
| 942 | _cART | ||