المؤلفون: Steinmeister, Nicolas

مصطلحات موضوعية: Internationales Steuerrecht, Europarecht, Income Inclusion Rule, Undertaxed Payments Rule, Pillar Two, thema EDItEUR::K Economics, Finance, Business and Management::KC Economics, thema EDItEUR::L Law, thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry, thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCL International economics

وصف الملف: application/pdf

Relation: PwC-Studien zum Unternehmens- und Internationalen Steuerrecht

URL الوصول: https://library.oapen.org/handle/20.500.12657/90453

المؤلفون: Peter Hongler

مصطلحات موضوعية: Income Inclusion Rule, Undertaxed Profits Rule, OECD Model Convention, Global minimum tax

وصف الملف: application/pdf

Relation: Belt and Road Initiative Tax Journal (BRITJ); https://www.alexandria.unisg.ch/handle/20.500.14171/120419

الاتاحة: https://doi.org/10.1787/782bac33-en
https://www.alexandria.unisg.ch/handle/20.500.14171/120419
https://hdl.handle.net/20.500.14171/120419

المؤلفون: Stefanovska Petrovska, Marinela

المصدر: Iustinianus Primus Law Review; Vol 15 No 1 (2024): IUSTINIANUS PRIMUS LAW REVIEW Special Issue - Conference Proceedings ; Iustinianus Primus Law Review; Том 15 Бр. 1 (2024): IUSTINIANUS PRIMUS LAW REVIEW Special Issue - Conference Proceedings ; 1857-8683

مصطلحات موضوعية: global minimum tax rate, GloBE rules, effective tax rate, income inclusion rule, undertaxed profit rule, qualified domestic top-up tax, top-up tax, BEPS, Macedonian tax system

وصف الملف: application/pdf

Relation: https://journals.ukim.mk/index.php/iplr/article/view/2588/2158; https://journals.ukim.mk/index.php/iplr/article/view/2588

الاتاحة: https://journals.ukim.mk/index.php/iplr/article/view/2588

المؤلفون: Popović Dejan, Ilić-Popov Gordana

المصدر: Anali Pravnog Fakulteta u Beogradu, Vol 70, Iss 3, Pp 627-676 (2022)

مصطلحات موضوعية: tax sparing credit, double tax treaty, foreign direct investments, income inclusion rule, substance-based carve-out, Law

وصف الملف: electronic resource

Relation: https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2022/0003-25652203627P.pdf; https://doaj.org/toc/0003-2565; https://doaj.org/toc/2406-2693

URL الوصول: https://doaj.org/article/09f2b33c29424b13874e84c567733646

المؤلفون: Perrone, A

المساهمون: Giovannini, A, Pistone, P, Selicato, P, Dorigo, S, Cordeiro Guerra, R, Ballancin, A, Mastellone, P, Amatucci, F, Perrone, A, Marinello, A, Farri, F, Sartori, N, Marino, G, Conte, D

مصطلحات موضوعية: Global Minimum Tax, Globe Rule, Income Inclusion Rule, Subject to Tax Rule, Settore IUS/12 - Diritto Tributario

Relation: info:eu-repo/semantics/altIdentifier/isbn/978-88-3379-716-8; ispartofbook:LA RIFORMA FISCALE. I diritti e i procedimenti. Vol. I. Diritto internazionale e cooperative compliance.; volume:10; firstpage:103; lastpage:116; numberofpages:14; serie:L'ORDINAMENTO TRIBUTARIO ITALIANO; alleditors:Giovannini, A; https://hdl.handle.net/10447/640493

الاتاحة: https://hdl.handle.net/10447/640493

المؤلفون: Carla De Pietro

المساهمون: Fiscal Institute Tilburg (FIT), Department of Tax Economics

المصدر: Tilburg University-PURE
EC Tax Review, 30(5-6), 220-235. KLUWER LAW INT

مصطلحات موضوعية: ComputingMilieux_GENERAL, Global Anti-Base Erosion (GloBE) project, Pillar Two, Income Inclusion Rule, BEPS, CFC legislation, Abuse, OECD/G20 Inclusive Framework, Saving Clause, Accounting, ComputingMilieux_LEGALASPECTSOFCOMPUTING, Law

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b49e926ae8c46abaebdec38a8557b2b2
https://doi.org/10.54648/ecta2021023

المصدر: EC Tax Review. 30(5-6):220-235

مصطلحات موضوعية: ComputingMilieux_GENERAL, OECD/G20 Inclusive Framework, Pillar Two, Global Anti-Base Erosion (GloBE) project, Saving Clause, CFC legislation, Income Inclusion Rule, ComputingMilieux_LEGALASPECTSOFCOMPUTING, Abuse, BEPS

URL الوصول: https://explore.openaire.eu/search/publication?articleId=dris___00893::a775603ce4bd18c92013eef75a7064ac

المؤلفون: De Pietro, Carla

المصدر: De Pietro , C 2021 , ' The GloBE income inclusion rule and its global character: Complexities underlying its fully effective application ' , EC Tax Review , vol. 30 , no. 5-6 , pp. 220-235 .

مصطلحات موضوعية: Global Anti-Base Erosion (GloBE) project, Pillar Two, Income Inclusion Rule, BEPS, CFC legislation, Abuse, OECD/G20 Inclusive Framework, Saving Clause

الاتاحة: https://research.tilburguniversity.edu/en/publications/83a5efce-4a84-49a5-8ae3-e17c12f608a9