The global minimum taxation of corporate groups. OECD. Pillar 2
This article examines the proposal called “Base Erosion and Profit Shifting” (Pillar II), known as GloBE proposal, following the OCDE/G20’s report released on October 2020. Because of its novelty, after describing its basic elements, it will be compared with other fiscal instruments that had similar...
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| Formato: | Artículo (Article) |
| Idioma: | Español (Spanish) |
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Pontificia Universidad Católica del Perú
2021
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| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/24030 |