Sökning: "Pillar Two GloBE Rules Developing Countries"

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  1. 1. Pillar Two and Developing Countries: What to Expect?

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Hafssa Manar; [2023]
    Nyckelord :Pillar Two GloBE Rules Developing Countries;

    Sammanfattning : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. LÄS MER