Pillar 2 - Determining the Effective Tax Rate

P. 43-84

• store_in_same_fr

  • Introduzione
    get_in_same_fr
  • The Global Minimum Tax – Introductive remarks
    get_in_same_fr
  • The initiatives and controls of the Tax Administrations involved
    get_in_same_fr
  • Pillar 2 - Determining the Effective Tax Rate
  • Determining GloBe income
    get_in_same_fr
  • The tax breaks provided for in article 6 of the Italian tax reform and their compatibility with Pillar 2.
    get_in_same_fr
  • Commented documents
    get_in_same_fr
  • The Domestic Top-Up Tax.
    get_in_same_fr
  • The Filing Obligations of the Constituent Entity
    get_in_same_fr
  • The Safe Harbours
    get_in_same_fr
  • Pillar Two : a Comparative Analysis of Global Minimum Tax, between Nash Equilibrium and Policy Concerns
    get_in_same_fr

  show_more
• information

  doiCode: 10.1400/300762

  issn: 2282-2194

  Permalink: https://digital.casalini.it/10.1400/300762