Pillar Two Substance-Based Carve-Out – 'To Be, or Not to Be'

The author analyzes the contours of the formulaic substance-based carve-out enshrined in the Pillar Two Blueprint. She also evaluates whether a carve-out stands vindicated in the context of Pillar Two and signs off with possible alternatives

MoreLess

Year of publication:	[2021]
Authors:	Trivedi, Noopur
Publisher:	[S.l.] : SSRN

Extent:	1 Online-Ressource (17 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 11, 2021 erstellt
Other identifiers:	10.2139/ssrn.3864705 [DOI]
Classification:	H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013222203