The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims.
The OECD global minimum tax proposal under Pillar Two: will it achieve the desired policy objective?
Rizzo, Amedeo
2022
Abstract
The authors, in this article, examine the implications of the global minimum tax as proposed by the OECD under Pillar Two regarding the taxation of corporations, and whether the proposal will realize its stated policy aims.
File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
The OECD Global Minimum Tax Proposal under Pillar Two Will It Achieve the Desired Policy Objective.pdf
non disponibili
Tipologia:
Pdf editoriale (Publisher's layout)
Licenza:
NON PUBBLICO - Accesso privato/ristretto
Dimensione
168.38 kB
Formato
Adobe PDF
|
168.38 kB | Adobe PDF | Visualizza/Apri |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
